https://www.taxtmi.com/caselaws?id=447977 Transitional input tax credit under the Jharkhand GST regime was examined in light of repeal and saving provisions preserving pre-existing proceedings and rights, and the court treated jurisdiction to test the credit as not excluded merely because it arose under the pre-GST VAT law. The proceeding also failed because only a summary show cause notice was issued without a proper detailed notice setting out the necessary particulars, which was treated as a fundamental defect. Further, a summary demand was issued without an adjudication order or an effective hearing, and this was held to breach mandatory procedure and natural justice, leading to quashing of the notice and summary order. en-us Fri, 24 Nov 2023 00:00:00 +0530 Fri, 25 Apr 2025 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447977 Transitional input tax credit under the Jharkhand GST regime was examined in light of repeal and saving provisions preserving pre-existing proceedings and rights, and the court treated jurisdiction to test the credit as not excluded merely because it arose under the pre-GST VAT law. The proceeding also failed because only a summary show cause notice was issued without a proper detailed notice setting out the necessary particulars, which was treated as a fundamental defect. Further, a summary demand was issued without an adjudication order or an effective hearing, and this was held to breach mandatory procedure and natural justice, leading to quashing of the notice and summary order. Case-Laws GST Fri, 24 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447977