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SCN for demand without jurisdiction as appellate authority ruled in favour of appellant & dept not appealed further

Case Law Details

Case Name
Ambey Mining Pvt. Ltd Vs Commissioner of State Tax (Jharkhand High Court)
Date of Judgement/Order
Only available for paid members
Advertisement Ambey Mining Pvt. Ltd Vs Commissioner of State Tax (Jharkhand High Court) Learned counsel for the petitioner Mr. Kartik Kurmy submits that the impugned show-cause notice dated 16.09.2022 along with Summary of Show-Cause Notice in Form GST-DRC-01 of the same date (Annexure-1) issued by the Respondent No. 3 under Section 73(1) of JGST Act, 2017 and other impugned Show-Cause Notice dated 20.10.2022 along with Summary of Show-Cause Notice of the same date (Annexure-2) issued by the Respondent No. 2 under section 73 of JGST Act, 2017 are for the same tax period April 2019-March 202...
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