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Transitional Credit cannot be disallowed just by serving a summary of SCN
Case Law Details
- Case Name
- Aditya Medisales Ltd. Vs State of Jharkhand (Jharkhand High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Jharkhand High Court
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Aditya Medisales Ltd. Vs State of Jharkhand (Jharkhand High Court)
The Hon’ble Jharkhand High Court in the case of Aditya Medisales Ltd. v. State of Jharkhand [W.P. (T) NO. 4338 OF 2022 dated October 9, 2023] held that the initiation of proceedings is bad in law, in as much as, in this case, only a summary of show cause notice vide Form DRC – 01 was served and not the proper show cause notice. Thus, the writ application stands allowed and therefore the recovery notice is set aside.
Facts:
Aditya Medisales Ltd. (“the Petitioner”) primarily deals in medicine and medicinal products thro...
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