ORDER

Writ petition was preferred with the following prayers :

A. For issuance of an appropriate writ, order or direction, for holding and declaring that the action of the State Tax Officer-Respondent No. 5 to be in conflict with the mandate of Section 107 (7) of the Act inasmuch as once an Appeal has been preferred in terms of Section 107 of the State Goods and Services Tax Act, 2017 and Section 107(6) of the Act has been complied with, which pertains to pre-deposit, no recovery could have been made by the State Taxes Department, unless the Appeal of the Assessee is rejected, although during the pendency of Appeal of the Petitioner till today, the respondent No. 5 has realized the disputed amount from the Electronic Cash Ledger of the petitioner.

B. For issuance of an appropriate writ, order or direction, for holding and declaring that Section 107 (13) of the Act is mandatory and not directory and once the Appeal having been filed within time and no adjudication having taken place within the statutory period, the Appellate Authority is barred from exercising powers under Section 107 of the Act.

C. For issuance of an appropriate writ, order or direction, holding and declaring that in the absence of any proceeding, having been initiated under Section 73 and 74 of the Act of 2017, no tax, penalty or interest could have been levied against the Petitioner /Assessee and as such, impugned order passed by the Assessing Officer purportedly, exercising powers under Rule 142 of the Act, is bad in law and as such, is liable to be quashed and set aside.

D. For issuance of an appropriate writ(s), order(s) or direction(s) holding that the service of a Show Cause Notice under sub-Section (1) of Section 73 of the Jharkhand Goods and Services Tax Act, 2017 is a condition precedent for issuance of a Summary of the Show Cause Notice in FORM GST DRC.-01 under clause (a) to sub-Rule (1) of Rule 142 of the Jharkhand Goods and Services Tax Rules, 2017.

E. For issuance of an appropriate writ(s), order(s) or direction(s) holding that in the absence of the service of the Show Cause Notice to be issued under sub-Section (1) of Section 73 of the Jharkhand Goods and Services Tax Act, 2017, the Summary of the Show Cause Notice issued under clause (a) to sub-Rule (1) of Rule 142 of the Jharkhand Goods and Services Tax Rules, 2017 in FORM GST DRC-01 is void ab initio and accordingly null and void and entire proceeding thereunder is liable to be quashed.

F. For issuance of an appropriate writ, order or direction, holding and declaring that extension of an effective and reasonable opportunity of hearing is a condition precedent before fastening any liability upon the Assessee under the Act, 2017.

G. For issuance of an appropriate writ, order or direction, holding and declaring that issuance of GST DRC-07 Vide Memo dated 18.01.2019 issued under Rule 142 (5) of the Act of Jharkhand Goods and Service Tax Act, 2017, received by the Petitioner on 18.01.2019 is ab initio void and is not contemplated under the Act in the manner it has been issued.

H. For issuance of an appropriate writ, order or direction, for quashing the order dated 18.01.2019 (Annexure-6) purported to have been passed under Section 73 (9) read with Section 50 (3) of the Act as the said order has been passed violating the principles of natural justice, which contemplates reasonable and an effective opportunity of hearing to the Petitioner and in absence of which, the entire proceedings becomes ab initio void.

2. However, learned counsel for the petitioner submits on instruction that the grievance of the petitioner has been redressed as the amount recovered during pendency of the appeal has been reversed. As such, she wants to withdraw the writ petition.

3. Learned counsel for the State does not have any objection.

4. In view of the submissions made by learned counsel for the petitioner, writ petition is dismissed as withdrawn.