Can Summary of Show-Cause Notice be a substitute of a proper show-cause notice and whether 100% penalty can be levied under the provisions of Section 73(9) of the Act of 2017?
provisions of Section 73(9) Case Title Roushan Kumar Chouhan v/s Commissioner of State Tax, State of Jharkhand Court Jharkhand High Court Honorable Judges Justices Aparesh Kumar Singh and Deepak Roshan Citation 2022 (8) GSTPanacea 320 HC Jharkhand W.P.(T) No. 1849 of 2022 Judgement Date 03-August-2022 Council for Petitioner Mr. Deepak Kr. Sinha, Rakhi Sharma, Advocate […]