Home Case Index All Cases GST GST + HC GST - 2024 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (12) TMI 1495 - HC - GSTRe-opening of the case - It is the contention of the petitioner that the subject matter of the impugned SCN had previously been adjudicated by an appellate authority under the JGST Act, 2017 and that it was, therefore, not open to the respondent no.3 to re-open the said issue without any valid ground - HELD THAT - The notice in this writ petition had been received by the respondents on 18.09.2024. Till date, it appears that no instructions have been issued by the respondents to the counsel for the respondent nos. 1 to 3. There are force in the contention of the counsel for the petitioner. Therefore, there shall be interim stay of all further proceedings pursuant to Annexure-4 dated 29.07.2024. Application disposed off.
In the case before the Jharkhand High Court, presided over by Hon'ble Chief Justice and Hon'ble Mr. Justice Deepak Roshan, the petitioner, represented by Mr. Nitin Kumar Pasari, contended that the issue addressed in the impugned show-cause notice (Annexure-4) had already been adjudicated by an appellate authority under the JGST Act, 2017 on 24.08.2024 (Annexure-5). The petitioner argued that respondent no.3 lacked valid grounds to reopen the matter. The respondents, represented by Mr. Mohan Kumar Dubey, had not provided instructions to their counsel as of 18.09.2024. The court found prima facie merit in the petitioner's argument and granted an interim stay on all further proceedings related to Annexure-4 dated 29.07.2024. The application I.A No. 11204 of 2024 was disposed of, the case was admitted, and notice was issued to the respondents. The case is scheduled to be listed on 16.01.2025.
|