Transitional Credit cannot be disallowed just by serving a summary of SCN

Aditya Medisales Ltd. Vs State of Jharkhand (Jharkhand High Court) The Hon’ble Jharkhand High Court in the case of Aditya Medisales Ltd. v. State of Jharkhand [W.P. (T) NO. 4338 OF 2022 dated October 9, 2023] held that the initiation of proceedings is bad in law, in as much as, in this case, only a summary of show cause notice vide Form DRC – 01 was served and not the proper show cause notice. Thus, the writ application stands allowed and therefore the recovery notice is set aside. Facts: Aditya Medisales Ltd. (“the Petitioner”) primarily deals in medicine and medicinal products thro...