In absence of SCN & adjudication order, recovery proceedings quashed by HC

Shree Ram Agrotech Vs State of Jharkhand (Jharkhand High Court) Hon’ble Jharkhand High Court (‘HC’) in the case of M/s Shree Ram Agrotech “the petitioner” has set aside the demand order & consequent recovery proceedings in view of non-compliance with provisions regarding issuance of Show-Cause Notice and adjudication order as prescribed under GST law. Captioned ruling has been analyzed in this update. A. ISSUE INVOLVED Whether the recovery notice issued based on summary order in DRC-07 demanding tax, interest, and penalty without following due procedure prescribed under GST law ...