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

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 2020, in relation to...