M/S Tripati Ispat Udyog through Its Proprietor Ramesh Kumar Agarwal v. the State of Jharkhand
Case brief
What is this about?
GST DRC-07 set aside; impugned order dt. 24.09.2020 of State Tax Officer, Bokaro Circle quashed for non-service, non-supply of relied upon documents and absence of personal hearing; order passed during COVID-19 Pandemic; matter remitted for fresh consideration with fresh hearing notice, reply within four weeks, personal hearing and reasoned order; issue covered by earlier judgment dt. 05.09.2022 in W.P.(T) No. 2972 of 2021; Commercial Taxes Department, Jharkhand; proprietorship firm petitioner; writ petition decided for reasons alike.
What did the court decide?
Impugned order dt. 24.09.2020 passed by the 7th respondent (State Tax Officer, Bokaro Circle) set aside and matter remitted to the 7th respondent for fresh consideration; GST DRC-07 (Annexure-10) also set aside; directions issued for a fresh notice of hearing, petitioner's reply within four weeks of receipt, a personal hearing, and a reasoned order in accordance with law communicated to the petitioner.