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Case Name : Roushan Kumar Chouhan Vs Commissioner of State Tax (Jharkhand High Court)
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Roushan Kumar Chouhan Vs Commissioner of State Tax (Jharkhand High Court) Summary of Show Cause Notice in Form GST DRC-01 cannot substitute the requirement of a proper show cause notice under section 73(1) of the CGST Act, 2017? [Ref: Roushan Kumar Chouchan vs. Commissioner of State, Jharkhand & Ors in writ petition (T) No. 1849 of 2022, dated 03.08.2022]  In the matter of Roushan Kumar Chouchan vs. Commissioner of State, Jharkhand & Ors in writ petition (T) No. 1849 of 2022, dated 03.08.2022, the Hon’ble High Court of Jharkhand has quashed the impugned show cause notice dated 28.08...
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