2025 (6) TMI 511

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....RA RAO, C.J. AND HON'BLE MR. JUSTICE RAJESH SHANKAR For the Appellant: Mr. Zaid Imam, Advocate, Mr. Rameezul Abdin, Advocate For the Respondents : Mr. Ashok Kumar Yadav, Sr. SC-II and Mr. Aditya Kumar, AC to Sr. SC-I 01-05-2025 ORDER In this writ petition, the petitioner has assailed the order as contained in Form GST DRC-07 dated 14.03.2019 pertaining to the period 2017-18, For....

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....h 2018 demanding tax, interest and penalty. The petitioner contends that before issuance of DRC-07, it did not receive any DRC-01 online. The petitioner further contends that issuance of pre-show cause notice in Form GST DRC-01A is mandatory under Section 73(1) of the Jharkhand Goods and Services Tax, 2017 (in short "JGST Act, 2017"). He also contends that DRC-07 was issued on 14.03.2019 at a refe....

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.... not show when actually the same was uploaded so that the petitioner may download the same. 7. It is only stated by respondents that DRC-07 along with adjudication order has been passed/issued by following the provisions and procedures as enshrined in the JGST Act, 2017, but nowhere it is stated that the said order has been uploaded on the portal and was available on the date of its passing on ....