2025 (11) TMI 65

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....ppellant: Mr. Deepak Kr. Sinha, Advocate For the Respondents: Mr. Gaurav Raj, AC to AAG-II ORDER 1. Heard. 2. The instant writ petition has been filed for grant of following reliefs : "(A) For quashing and setting aside the Show Cause Notice being Ref. No. ZD2008200013175 dated 27.08.2020 (Annexure-2), issued by the Respondent No. 2 under Section 73 of the Jharkhand Goods and ....

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....r show cause notice under Section 73 of the said Act. (C) For quashing and setting aside the Summary of Order in FORM GST DRC-07 contained in Ref. No. ZD201120000210Z dated 04.11.2020 (Annexure-4) issued by the Respondent No. 2 in exercise of power under Rule 100(1), 100(2), 100(3) and 142(5) of the Jharkhand Goods and Services Tax Rules, 2017, as the same is unsustainable, without jurisd....

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.... declaration that all the aforesaid actions of the Respondent Department is illegal, arbitrary and mala fide in view of the fact there was no difference in ITC amount in GSTR3B and GSTR2A for the period in question i.e. April, 2018 to March, 2019, and the Petitioner has taken due ITC as per the records maintained by the Petitioner, for the period in question." 3. From perusal of the records, we....