2022 (12) TMI 197

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....ons)<br>Dated:- 29-11-2022<br>W. P. (T) No. 2656 of 2021 - -<br>GST<br>Hon'ble Mr. Justice Aparesh Kumar Singh And Hon'ble Mr. Justice Deepak Roshan For the Petitioner : Ms. Sidhi Jalan, Advocate For the Respondent : Mr. Ashok Kumar Yadav, Sr.S.C.-I Ms. Priyanka Boby A.C to Sr. S.C.-I ORDER Writ petition was preferred with the following prayers : A. For issuance of an appropri....

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....atory and not directory and once the Appeal having been filed within time and no adjudication having taken place within the statutory period, the Appellate Authority is barred from exercising powers under Section 107 of the Act. C. For issuance of an appropriate writ, order or direction, holding and declaring that in the absence of any proceeding, having been initiated under Section 73 an....

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....ce of the service of the Show Cause Notice to be issued under sub-Section (1) of Section 73 of the Jharkhand Goods and Services Tax Act, 2017, the Summary of the Show Cause Notice issued under clause (a) to sub-Rule (1) of Rule 142 of the Jharkhand Goods and Services Tax Rules, 2017 in FORM GST DRC-01 is void ab initio and accordingly null and void and entire proceeding thereunder is liable to be ....