{"id":30850,"date":"2022-12-02T06:29:26","date_gmt":"2022-12-02T00:59:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/godavari-commodities-ltd-v-state-of-jharkhand-2022-65-g-s-t-l-194-jharkhand-hc\/"},"modified":"2022-12-02T06:29:26","modified_gmt":"2022-12-02T00:59:26","slug":"godavari-commodities-ltd-v-state-of-jharkhand-2022-65-g-s-t-l-194-jharkhand-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/godavari-commodities-ltd-v-state-of-jharkhand-2022-65-g-s-t-l-194-jharkhand-hc\/","title":{"rendered":"Godavari Commodities Ltd v. State of Jharkhand ( 2022) (65) G.S.T.L. 194 ( Jharkhand )(HC)"},"content":{"rendered":"<p>Against\u00a0 initiation of adjudication without show cause notice was void ab initio and adjudication order was non est for violation\u00a0 of mandatory provisions of Act and principles of natural justice \u00a0. 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\u00a0 Act provisions and natural justice principles .\u00a0 Commissioner of Sate\u00a0 Tax directed to issue appropriate guidelines \/circular \/ notification elaborating the procedure for issuance of show cause notice , adjudicating and recovery proceedings . \u00a0( WP. No.(T) Nos 3908 \/3909 of 2020\u00a0 dt. 18-4- 2022 )\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 \u2013 misstatement or suppression of facts &#8211;  Adjudication \u2013 Natural justice \u2013 Adjudication \u2013 Show cause notice \u2013 Recovery &#8211; Strictures against department \u2013 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 ]   <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-30850","post","type-post","status-publish","format-standard","hentry","category-gst-law"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-81A","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30850","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=30850"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30850\/revisions"}],"predecessor-version":[{"id":30851,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30850\/revisions\/30851"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=30850"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=30850"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=30850"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}