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2024 (12) TMI 1495 - HC - GST


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.

 

 

 

 

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