Petitioner has alleged violation of provision of sections 74, 75, and 79 of Jharkhand Goods and Services Tax Act, 2017
Section 74 of the CGST Act — Show Cause Notice – The petitioners have alleged violation of provision of sections 74, 75, and 79 of the Act, 2017 in passing the Summary of the Order contained in Form GST DRC 07. The court observed that in GST scheme Legislature has stipulated a procedure under section 6 of the State Act as also CGST Act, in order to ensure proper coordination amongst the respective State and Central authorities in matters concerning the goods and service tax.
Held that:- The Hon’ble High Court allowed the respondent to file counter affidavit by 22nd January 2021 and to submit whether requirement prescribed under section 6 is being followed by the Department while initiating any proceeding under the Act. Listed the matter on 28.01.2021.