M/S Ampl - Nkas (Jv) Is Represented Through M/S Ambey Mining PVT LTD vs. The State Of Jharkhand
Facts
The petitioner, M/s. AMPL-NKAS (JV), filed a writ petition before the Jharkhand High Court. The petition challenged an Adjudication Order dated June 22, 2024, and a Summary of Order in FORM GST-DRC-07, both issued by Respondent No. 3 (State Tax Officer, Katras Circle). These orders were passed under Section 74(9) of the CGST/JGST Act, 2017, for the period April 2020 to March 2021. The petitioner also challenged a Show Cause Notice dated May 4, 2024, issued by Respondent No. 3 under Section 74(1) of the CGST/JGST Act, 2017, for the same period. The petitioner sought to quash these orders and notices and stay the operation of the Adjudication Order, preventing coercive measures. The State 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. It noted that the assessment in question involved factual disputes that were required to be assessed by the appellate authority. Therefore, the Court, with the consent of the petitioner's counsel, disposed of the writ petition. The petitioner was granted liberty to prefer an appeal before the appellate authority within two weeks. If an appeal was filed, the appellate authority was directed to decide it in accordance with the law within four weeks from the date of receipt of the appeal. 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 given the availability of an alternative appellate remedy under the GST law? 2. Whether the Adjudication Order and Show Cause Notice issued by the State Tax Officer are liable to be quashed and set aside? The petitioner argued that the authority had not appreciated the factual aspects of the case in the correct perspective. The respondents contended that the writ petition was not maintainable because an alternative remedy was available. The judgment does not record any specific arguments from the petitioner regarding the merits of the Adjudication Order or Show Cause Notice, nor does it detail the specific factual disputes.
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. 4713 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
The judgment continues below.
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