Lack of clarity w.r.t. reasons/ contraventions in SCN violates principles of natural justice

Chitra Automobile Vs State of Jharkhand (Jharkhand High Court) Issue of DRC-07 within 5 days of issuance of DRC-01 is violation of principles of natural justice Lack of clarity w.r.t. reasons/ contraventions in SCN violates principles of natural justice The Hon’ble Jharkhand High Court in the matter of M/s. Chitra Automobile v. the State of Jharkhand and Ors. [W.P. (T) No. 4784 of 2022 dated January 24, 2023] quashed and set aside the Show Cause Notice (“SCN”), and consequential summary of the SCN in Form GST DRC-01 and summary of order in Form GST DRC-07, issued to the assessee, on the...