Supreme Court modifies High Court’s Order by granting appropriate authority to issue fresh SCN

State of Jharkhand & Ors. Vs Bihar Sponge Iron Ltd. (Supreme Court) Current appeal has been filed against the Order SLP(C)No. 14956 of 2020 dated October 23, 2019 by the Hon’ble Jharkhand HIgh Court (Jharkhand HC) which quashed the Show Cause Notice (SCN) on the grounds of it violating Section 70(5)(b)  of  Jharkhand Value Added Tax Act, 2005 (JVAT Act) and not being in conformity with the provisions of it. The Hon’ble Supreme Court allowing the current appeal by the Revenue observed that the contention put forth by M/s. Bihar Sponge Iron Ltd. (“the Respondent”) that the Jharkhan...