Jharkhand HC Quashes GST Orders for Violating Due Process & imposes Cost

Limra Traders Vs State of Jharkhand (Jharkhand High Court) Jharkhand High Court ruled that tax authorities must follow the due process before passing adjudication orders under the Jharkhand Goods and Services Tax Act, 2017 (JGST Act). The petitioners, Limra Traders, challenged the assessment orders on the grounds that they were issued without providing an opportunity for a personal hearing, violating Sections 75(4) and 75(5) of the JGST Act. The court found that in both cases, show-cause notices were issued, but ex-parte adjudication orders were passed on the very first date of compliance. Thi...