Against initiation of adjudication without show cause notice was void ab initio and adjudication order was non est for violation of mandatory provisions of Act and principles of natural justice . The Court held that High Court can entertain writs against adjudication order without relegating petitions to appeal remedy where several writ petitions were filed for procedural violations . The Court held that several writ petitions filed for stark violation of mandatory GST Act provisions and natural justice principles . Commissioner of Sate Tax directed to issue appropriate guidelines /circular / notification elaborating the procedure for issuance of show cause notice , adjudicating and recovery proceedings . ( WP. No.(T) Nos 3908 /3909 of 2020 dt. 18-4- 2022 )
Godavari Commodities Ltd v. State of Jharkhand ( 2022) (65) G.S.T.L. 194 ( Jharkhand )(HC)
S. 74 : Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed , or utilised by reason of fraud or any wilful – misstatement or suppression of facts – Adjudication – Natural justice – Adjudication – Show cause notice – Recovery – Strictures against department – Commissioner of Sate Tax directed to issue appropriate guidelines /circular / notification elaborating the procedure for issuance of show cause notice , adjudicating and recovery proceedings . [ S. 73(5), 74(1), 74(5) , Art , 226 ]