Sri Shyam Stone Works Through Its Partner Namely Ved Prakash Khudania vs. State Of Jharkhand Through The Secretary Deptt Of State Tax
Held
The Court disposed of the writ petition by granting liberty to the petitioner to respond to the second show-cause notice within two weeks. The Court directed the concerned authority to consider the petitioner's response in accordance with the law and take follow-up action based on the conclusion, in line with the mandate of Section 61 of the JGST Act. The Court did not make any specific finding on the petitioner's contention regarding the jurisdiction of the notice, as the matter was settled by allowing the petitioner to respond to the subsequent notice. No issue was expressly left undecided.
Facts
The petitioner, Sri Shyam Stone Works, filed a writ petition before the Jharkhand High Court challenging a notice in Form GST ASMT-10, issued by the Assistant Commissioner of State Tax, Sahibganj Circle, on May 3, 2024. The petitioner contended that the notice was issued without jurisdiction and in excess of the powers conferred under Section 61 of the JGST Act read with Rule 99(1) of the JGST Rules, relating to the scrutiny of returns. The petitioner's counsel stated that a second show-cause notice had been issued, and since the first show-cause notice was responded to, the petitioner sought liberty to respond to the second show-cause notice within a specified time. The respondents, represented by the Additional Advocate General-II, did not oppose this prayer.
Key Issues
1. Whether the notice in Form GST ASMT-10, issued under Section 61 of the JGST Act read with Rule 99(1) of the JGST Rules, was without jurisdiction and in excess of the powers conferred upon the authority for scrutiny of returns? Petitioner's Contention: The petitioner argued that the issuance of the notice was wholly without jurisdiction and exceeded the powers granted to the authority under Section 61 of the JGST Act for the scrutiny of returns. Respondents' Contention: The respondents did not oppose the petitioner's prayer to dispose of the writ petition with liberty to respond to the second show-cause notice.
Sections Cited
Section 61, Rule 99(1)
AI-generated summary — verify with the full judgment below
1
IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No.5007 of 2024 ----- Sri Shyam Stone Works, (A Partnership Concern), having its works at Mouza Marikuti, P.O. & P.S. Sahebganj, District Sahebganj, through its Partner, namely, Ved Prakash Khudania, aged about 64 years, son of Suraj Mal Khudania, resident of 35, Mahajan Patti, Sahebganj, P.O. & P.S. Sahebganj, District Sahebganj, PIN-816109, Jharkhand.
… … Petitioner Versus
State of Jharkhand, through the Secretary, Department of State Tax, having its office at Jharkhand Mantralaya (Project Building), P.O. Dhurwa, P.S. Jagannathpur, District Ranchi (Jharkhand), PIN 834004. 2. Joint Commissioner of State Tax, Sahibganj Circle, having its office at Sahibganj, P.O. and P.S. Sahibganj, District Sahibganj (Jharkhand), PIN 816109. 3. Assistant Commissioner of State Tax, Sahibganj Circle, having its office at Sahibganj, P.O. and P.S. Sahibganj, District Sahibganj (Jharkhand), PIN 846109. 4. State Tax Officer, Sahibganj Circle, having its office at Sahibganj, P.O. and P.S. Sahibganj, District Sahibganj (Jharkhand), PIN 816109. … … Respondents ------- CORAM: HON’BLE THE ACTING CHIEF JU
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