GST demand orders cannot be passed without issuance of SCN: Jharkhand HC

Prity Dokania sole proprietor of M/s Samridhi Enterprises Vs State of Jharkhand (Jharkhand High Court) In the case of Prity Dokania Vs State of Jharkhand, multiple petitioners, including Prity Dokania, challenged various adjudication orders and subsequent proceedings issued under the Jharkhand Goods and Services Tax (JGST) Act, 2017. The common contention in these writ petitions revolved around the lack of proper show cause notices as required by Section 74(1) of the JGST Act. Instead of a formal notice, summary orders in Form DRC-07 were issued, without detailed explanations of the charges or...