2024 (10) TMI 199 - HC - GST

Jurisdiction to issue SCN - excess of the power conferred upon Respondent-authority regarding scrutiny of returns, as provided under Section 61 of the JGST Act - HELD THAT - The issue decided in JINDAL STONE WORKS VERSUS STATE OF JHARKHAND, JOINT COMMISSIONER OF STATE TAX, SAHIBGANJ, ASSISTANT COMMISSIONER OF STATE TAX, SAHIBGANJ CIRCLE, STATE TAX OFFICER, SAHIBGANJ CIRCLE. 2024 (9) TMI 1579 - JHARKHAND HIGH COURT where it was held that ' this writ petition is disposed of by giving liberty to the petitioner to explain the reason which has been sought in the second show-cause, within two weeks and the authority concerned will consider the same in accordance with law and depending upon the conclusion, follow-up action be taken in view of the mandate of Section 61 of the JGST Act.' The instant writ petition is disposed of.

Summary

The High Court of Jharkhand disposed of a writ petition seeking to quash a notice issued under the JGST Act, as a similar matter had been previously resolved. The petitioner was given liberty to respond to a second show-cause notice within a specific time frame. The writ petition was disposed of accordingly.