M/S Ampl - Nkas (Jv) Is Represented Through M/S Ambey Mining PVT LTD vs. The State Of Jharkhand
Facts
M/s. AMPL-NKAS (JV), a joint venture, filed a writ petition before the Jharkhand High Court. The petitioner sought to quash an Adjudication Order dated June 22, 2024, and a Show Cause Notice dated May 4, 2024, issued by the State Tax Officer (Respondent No. 3). These orders pertained to the period April 2019 to March 2020 and were passed under Section 74(9) and Section 74(1) of the CGST/JGST Act, 2017, respectively. The petitioner also sought a stay on the Adjudication Order and a direction to prevent coercive measures. The respondents raised the issue of the maintainability of the writ petition due to the availability of an alternative remedy.
Held
The Court held that the writ petition was not maintainable due to the availability of an alternative remedy. The Court reasoned that the dispute involved factual aspects concerning the assessment for the financial year in question, which are best examined by the appellate authority. Therefore, the Court disposed of the writ petition, granting the petitioner liberty to prefer an appeal within two weeks. The appellate authority was directed to decide the appeal within four weeks of its receipt. The Court did not decide on the merits of the Adjudication Order or the Show Cause Notice.
Key Issues
1. Whether the writ petition is maintainable in light of the availability of an alternative remedy under the GST Act? (Question of law) The petitioner argued that the Adjudication Order and Show Cause Notice were flawed due to the authority's failure to appreciate the factual aspects correctly. The respondents contended that the writ petition should be dismissed on the grounds of alternative remedy being available. The Court was asked to decide if the writ petition should be entertained despite the statutory appeal process.
Sections Cited
Section 74(9), Section 74(1)
AI-generated summary — verify with the full judgment below
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IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P.(T) No. 4707 of 2024 ----- M/s. AMPL-NKAS (JV), are a joint venture enterprise having its head office At – 8, A.J.C. Bose Road, Circular Court 9th Floor, Unit – 92, P.O. – Circus Avenue, P.S. Shakespeare Sarani, Dist. Kolkata, PIN Code – 700017, in the State of West Bengal and principal place of business in the State of Jharkhand, At Near Hired Mobile Crusher Site, P.S. – Jogta, Sijua, Dhanbad, Jharkhand – 828121, is represented through M/s Ambey Mining Pvt. Ltd., Joint Venture Partner, through its Manager Sri Om Prakash Pareek, S/o Sri Radhe Shyam Pareek, aged about 62 years, resident of At – 48, Subhash Sangha Square, Subhas Pally, Benachity, Durgapur, P.O. – Benachity, P.S. – Aurabindo Dist. – Paschim Barddhaman, West Bengal – 713213, who is a citizen of India
… … … Appellant Versus
The State of Jharkhand
Commissioner of Commercial Taxes, Commercial Tax Department, Project Bhawan, Dhurwa, P.O. and P.S. – Dhurwa, Ranchi – 834004
State Tax Officer, Katras Circle, Katras, Commercial Tax Department, P.O. and P.S. – Dhanbad, Dist. – Dhanbad, Jharkhand
Deputy Commissioner of Stat
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