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2021 (1) TMI 421 - HC - GSTAlleged violation of provision of sections 74, 75, and 79 of Jharkhand Goods and Services Tax Act, 2017 - whether requirement prescribed under section 6 of JGST Act, 2017 is being followed by the Department while initiating any proceeding under the Act under intimation to the jurisdictional officer of CGST, IGST and / or GST Compensation? - HELD THAT - Matter be listed on 14th January 2021 for learned counsel for the State to apprise the Court. However, on merits, matter will be considered on 28th January 2021. Petitioner shall be at liberty to file their rejoinder to the counter affidavit well before the date.
Issues: Tagging two writ petitions together, alleged violation of provisions of Jharkhand Goods and Services Tax Act, 2017, compliance with section 6 of JGST Act, coordination among State and Central authorities under GST scheme.
Analysis: The High Court of Jharkhand decided to tag two writ petitions together as they raised common legal and factual issues stemming from orders dated 11.09.2020, pertaining to different periods - financial year 2017-18 and 2018-19. The petitioner alleged a violation of sections 74, 75, and 79 of the Jharkhand Goods and Services Tax Act, 2017 in the passing of the Summary of the Order contained in Form GST DRC 07. This raised concerns regarding the compliance with the statutory provisions of the JGST Act. The Court granted time until 22nd January 2021 to the learned counsel for the State to file a counter affidavit. Additionally, the State counsel was directed to seek instructions on whether the requirements prescribed under section 6 of the JGST Act, 2017 were being followed by the Department while initiating proceedings under the Act. The Court emphasized the importance of proper coordination among the jurisdictional officers of CGST, IGST, and GST Compensation, as mandated by the legislation to ensure seamless implementation of the GST scheme. The matter was scheduled for listing on 14th January 2021 for the State counsel to update the Court on the compliance with section 6 of the JGST Act. The Court decided to consider the merits of the case on 28th January 2021. The petitioner was granted the liberty to file a rejoinder to the counter affidavit well in advance of the hearing date, allowing for a comprehensive examination of the legal issues raised in the petitions.
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