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Summary of SCN in Form DRC-01 is not a substitute of SCN under Section 74(1)
Case Law Details
- Case Name
- Sidhi Vinayak Enterprises Vs State of Jharkhand (Jharkhand high court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Jharkhand High Court
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Sidhi Vinayak Enterprises Vs State of Jharkhand (Jharkhand high court)
It appears that pursuant to the search conducted by the respondents in the premises of the petitioner-company under Section 67 of the JGST Act two summary of show cause notice in Form DRC-01 were issued, one for the period from 01.07.2017 to 13.8.2018 and another for the period from April, 2018 to June, 2018 under Section 74(1) of the JGST Act. It further transpires that the petitioner submitted a concise reply for both the DRC-01 vide its letter dated 03.10.2018 and finally two separate orders, both dated 14.05.2019, were ...
