2022 (1) TMI 851

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.... the Respondent : Mr. P.A.S.Pati, G.A.-II ORDER Mr. Kartik Kurmy, learned counsel for the petitioner has argued in support of the challenge to the impugned show cause notice dated 14th June, 2021 (Annexure-1) issued by the respondent No.3 under Section 73 of the Jharkhand Goods & Services Tax Act, 2017and the summary of show cause notice in FORM- DRC-01 dated 14th June, 2021 (Annexure- 2) al....

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....) No. 2444 of 2021 dated 6th October, 2021 in the case of the same petitioner concerning a similar show cause notice issued under Section 74 of the JGST Act, it is submitted that the respondent no.3 has once again committed the same error in issuing the impugned show cause notice dated 14th June, 2021. While the show cause notice does not even contain the brief facts of the case or the grounds all....

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....containing the detail facts and the charges cannot be uploaded or inserted by them and instead a summary of show cause notice would suffice. Learned counsel for the petitioner has specifically referred to Section 75 (7) to indicate that in no case the amount of tax, interest and penalty demanded can be in the excess of the amounts specified in the notice and no demand shall be confirmed on the ....