Non-issuance of SCN on refund of amount debited from E-Credit and Cash Ledger: Jharkhand HC quashes Summary Order [Read Order]

Non-issuance - Non-issuance of SCN - SCN - refund - refund of amount debited - E-Credit and Cash Ledger - Jharkhand High Court - Summary Order - Taxscan

The Summary Order on Form GST DRC-22 was nullified by the Acting Chief Justice Aparesh Kumar Singh and Justice Deepak Roshan bench of the Jharkhand High Court (HC). The authorities made a severe procedural error and an infraction of natural justice by failing to issue a Show Cause Notice (SCN). Also directed for re-adjudication in…

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