HC Quashes GST Notice for not fulfilling ingredients of a proper SCN

NKAS Services Private Limited Vs. State of Jharkhand (High Court of Jharkhand) A perusal of the impugned show cause notice at Annexure-1 creates a clear impression that it is a Show Cause notice (SCN) issued in a format without even striking out any relevant portions and without stating the contraventions committed by the petitioner. The summary of the show cause notice under DRC-01 indicates that as per the statistics received from the headquarter! government treasury, it has come to the notice of the department that the petitioner has received a sum as payment from the government treasury ag...