M/S Jsp Projects Private Limited Through Its Authorised Signatory Sri Jitendra Singh Jadaun vs. The State Of Jharkhand
Original PDF →Facts
M/s JSP Projects Private Limited (the petitioner) filed a writ petition before the Jharkhand High Court challenging a Show Cause Notice (SCN) dated 15.10.2022, issued by the Deputy Commissioner of State Taxe, Urban Circle, Dhanbad (the respondent). The SCN directed the petitioner to pay IGST amounting to Rs. 42,19,560/-. The petitioner argued that the SCN was not in accordance with law and lacked preliminary notices in FORM GSTR-1 and 1A. The SCN also alleged that the petitioner was attempting to claim Input Tax Credit (ITC) against transactions with a supplier whose GST registration had been cancelled. After initial arguments, the petitioner sought permission to withdraw the writ petition to participate in the adjudication proceedings.
Held
The Court did not decide the substantive issues raised by the petitioner regarding the validity of the Show Cause Notice and the eligibility for ITC. Instead, the Court accepted the petitioner's request to withdraw the writ petition. The Court held that it was open for the petitioner to raise all available grounds of law and facts, supported by documents, while submitting their reply to the impugned Show Cause Notice. The Court directed that these grounds should be considered by the Adjudication Authorities in accordance with the law before arriving at a final adjudication. The Court explicitly dismissed the writ petition as withdrawn, based on the petitioner's prayer.
Key Issues
1. Whether the Show Cause Notice dated 15.10.2022, issued by the Deputy Commissioner of State Taxe, Urban Circle, Dhanbad, is in accordance with law and the prescribed preliminary notices (FORM GSTR-1 and 1A) as required under the GST regime? 2. Whether the petitioner is entitled to claim Input Tax Credit (ITC) against taxes paid on transactions with a supplier whose GST registration has been cancelled, and if so, under what conditions? Petitioner's contentions: The petitioner argued that the Show Cause Notice was not issued in compliance with the necessary preliminary notices (FORM GSTR-1 and 1A) before initiating proceedings. They also intended to address the factual allegations concerning the cancellation of the supplier's GST registration and its impact on their ITC claims. Respondent's contentions: The State argued that the writ petition was premature as the Show Cause Notice was in order. They contended that the SCN contained factual charges that required a response from the petitioner with supporting documents, and therefore, the writ petition should not be entertained.
Sections Cited
FORM GSTR-1, FORM GSTR-1A
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P (T) No. 5910 of 2022
M/s JSP Projects Private Limited, Dhanbad through its authorized signatory Sri Jitendra Singh Jadaun
--- --- Petitioner Versus
The State of Jharkhand
The Commissioner of State Taxes, Ranchi
Deputy Commissioner of State Taxe, Urban Circle, Dhanbad
--- --- Respondents
--- CORAM: Hon’ble The Acting Chief Justice
Hon’ble Mr. Justice Deepak Roshan ---
For the Petitioner: Mr. Vinay Kr. Shraff, Amaresh Kr. Jha, Advocates
For the Respondent: Mr. Ashok Kr. Yadav, Sr. S.C-I ` `
Mr. Rituraj, A.C to Sr. S.C.I --- 04 / 09.01.2023 Heard learned counsel for the petitioner Mr. Vinay Kumar Shraff and learned Senior Standing Counsel No. 1 Mr. Ashok Kumar Yadav for the State.
Writ petition was preferred with the following prayers.
A. For issuance of a writ in the nature of certiorari or any other appropriate writ/s, order/s, direction/s to the respondent for quashing of Show Cause Notice No. 3178 dated 15.10.2022 (Annexure-8), issued by the Respondent directing the petitioner to pay IGST amounting to Rs. 42,19,560/- with interest;
Learned counsel for the petitioner has drawn attention of the court to the Show-Cause Notice dated 15.10.2022 (Annexure-8) and inter-alia submitted that Show-Cause Notice is not in accordance with law and without following the necessary preliminary notices required to be issued in FORM GSTR-1 and 1A before asking the petitioner to show-cause as to why proceedings be not initiated. Learned counsel for the petitioner has sought to address the court on factual allegations made in the Show-Cause Notice in relation to cancellation of GST registration of the supplier in order to deny ITC available to the petitioner against the taxes paid in lieu of transaction with those non-existent Firm. However, after some argument, learned counsel for the petitioner seeks permission to withdraw this writ petition in order to participate in the adjudication proceeding. He prays that the Adjudication Authorities should be directed to consider the documents relied upon by the petitioner and grounds on facts and law in an objective manner before arriving at a final adjudication on the instant SCN.
Learned counsel for the State Mr. Yadav submits that the writ petition is premature. The Show-Cause Notice is in proper order and contains the charges which relate to certain allegations on facts which are required to be answered by the petitioner with supporting documents. As such, writ petition may not be entertained.
However, having regard to the prayer made on behalf of learned counsel for the petitioner, writ petition is dismissed as withdrawn. It is open for the petitioner to take all available grounds of law and facts with supporting documents while furnishing his reply to the impugned Show-Cause Notice which shall be considered in accordance with law.
(Aparesh Kumar Singh, A.C.J)
(Deepak Roshan, J) Ranjeet/
Reproduced from the public record of the Jharkhand High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.