The High Court
Case Details
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 1. The State of Jharkhand 2. Commissioner of Commercial Taxes, Commercial Tax Department, Project Bhawan, Dhurwa, P.O. and P.S. – Dhurwa, Ranchi – 834004 3. State Tax Officer, Katras Circle, Katras, Commercial Tax Department, P.O. and P.S. – Dhanbad, Dist. – Dhanbad, Jharkhand 4. Deputy Commissioner of State Tax, Katras Circle, Katras, Commercial Tax Department, P.O. and P.S. – Dhanbad, Jharkhand … … … Respondents ------- CORAM: HON’BLE THE ACTING CHIEF JUSTICE
Legal Reasoning
HON’BLE MR. JUSTICE ARUN KUMAR RAI For the Appellant For the Res. State ------ : Mr. Kartik Kurmy, Advocate Mr. Nitin Kr. Pasari, Advocate Ms. Sidhi Jalan, Advocate : Mr. Ashutosh Anand, AAG –III Mr. Sahbaj Akhtar, AC to AAG - III ------ Order No. 04/Dated 11th September, 2024 Sujit Narayan Prasad, ACJ 1. At the outset, learned counsel appearing on behalf of the petitioner, has submitted that due to typographical error in the order dated 27th August, 2024, the case has been referred as “W.P.(C)” instead of “W.P.(T)”. 2. Therefore, the submission has been made for necessary correction in the order dated 27th August, 2024. 3. There is no opposition on the part of the learned State counsel. Page 1 4. This Court has heard the learned counsel for the petitioner and gone through the writ petition as also the nomenclature under
Decision
which the writ petition has been registered as W.P.(T) No. 4707 of 2024, but, instead of making reference of W.P.(T) No. 4707 of 2024 in the order dated 27th August, 2024, it has been referred as “W.P.(C) No. 4707 of 2024”. 5. Accordingly, the order dated 27th August, 2024 is modified to the extent that in place of “W.P.(C) No. 4707 of 2024”, the same shall now be read as “W.P.(T) No. 4707 of 2024”. 6. The order dated 27th August, 2024 is modified to the extent as indicated hereinabove and the remaining part of the order dated 27th August, 2024 shall remain intact. W.P.(T) No. 4707 of 2024 7. The instant writ petition has been filed for the following relief(s): By filing the instant writ petition the petitioner has prayed to admit the writ petition, call for the records of the case from the learned court below and after hearing the parties, be further pleased to admit the writ petition and decide the questions of law formulated in the instant writ petition and be further pleased to issue:- (A) an appropriate writ(s), order(s) or direction(s) quashing and setting aside the impugned Adjudication Order dated 22.06.2024 bearing Reference No. ZD200624005517T and Summary of the Order dated 22.06.2024 issued in FORM GST-DRC-07 bearing No. 2522 dated 22.06.2024 along with its Annexure which are at Annexure – 1 hereto, passed by the Respondent No. 3 in purported exercise of powers under Section 74(9) of the Central Goods and Services Tax Act, 2017/Jharkhand Goods and Service Tax Act, 2017 for the period from April, 2019 to March, 2020; (B) an appropriate writ(s), order(s) or direction(s) quashing and setting aside the impugned Show Cause Notice dated 04.05.2024 bearing No. 641 along with Summary of Show Cause Notice dated 04.05.2024 issued in FORM GST-DRC-01 bearing Reference No. ZD200524000875S which are at Annexure – 2 hereto, issued by the Respondent No. 3 in purported exercise of powers under Section 74(1) of the Central Goods and Services Tax Act, 2017/Jharkhand Goods and Service Tax Act, 2017 for the period from April, 2019 to March, 2020; (C) For passing of appropriate order(s) or issuance of appropriate direction(s) staying the operation, implementation and giving effect to the impugned Adjudication Order dated 22.06.2024 passed by the Respondent No. 3 which is at Annexure – 1 till the pendency of Writ Petition before this Hon’ble Court and directing the Respondents, its servants, officers, agents to not to take any coercive measure against the petitioner till the pendency of the Writ Petition before this Hon’ble Court. Page 2 8. Mr. Kartik Kurmy, learned counsel appearing on behalf of the petitioner assisted by Mr. Nitin Kumar Pasari, has submitted that the authority while deciding the issue has not appreciated the factual aspect in right perspective. 9. The learned counsel appearing for the respondents have raised the issue of maintainability of the writ petition on the ground of availability of alternative remedy. 10. This Court, after considering the aforesaid submission, with the consent of the learned counsel for the petitioner, is of the view that since the alternative remedy is available and the factual dispute is to be assessed regarding the assessment which has already been done, as has been submitted by the learned counsel appearing for the petitioner in the financial year which is the subject matter as per the petitioner is required to be looked into by the appellate authority since that the same pertains to the factual aspect, and as such, the instant writ petition stands disposed of with the liberty to the petitioner to prefer an appeal within a period of two weeks, if the petitioner so wishes. 11. If the appeal will be filed, the appellate authority will decide the appeal, in accordance with law, within a further period of four weeks from the date of receipt of such appeal. 12. Accordingly, the instant appeal stands disposed of. (Sujit Narayan Prasad, A.C.J.) (Arun Kumar Rai, J.) Umesh/- Page 3