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TMI Blog2020 (10) TMI 465X X X X Extracts X X X X X X X X Extracts X X X X ..... tead of appearing before the authority, he has approached this Court - HELD THAT:- The issue at hand is required to be addressed at the level of the respondent no. 2 in the first place. The impugned notice dated 4th May, 2018 issued by the Deputy Commissioner of Estate Tax GST Act, Jamshedpur Circle reflects some discrepancies in the return filed by the petitioner. Petitioner and respondent no. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kumar, learned counsel for respondent no. 3- Bharti Airtel Limited through Video Conferencing. Petitioner approached this Court on issuance of notice bearing Reference No. 2469, dated 4.5.2018 (Annexure-8) by the Deputy Commissioner of Estate Tax under GST Act, Jamshedpur Circle, Jamshedpur intimating discrepancy in the return submitted by him which showed that an amount of ₹ 20,31,000/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the authority, he has approached this Court. Learned counsel for the State submits that the matter would be adjudicated upon by the competent authority/Deputy Commissioner, Jamshedpur and petitioner and respondent no. 3 both are required to subject themselves to the jurisdiction of the respondent no. 2 with all relevant documents. Respondent no. 3 has filed a counter affidavit, in which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f invoices as per provisions of Section 39 of the GST Act. This issue has arisen only because of the fact that GST registration number of the petitioner was not provided in the month of July, 2017. Learned counsel Mr. Bharat Kumar submits that respondent no. 3 is ready and bound to participate in the inquiry conducted by the respondent no. 2, Deputy Commissioner of Estate Tax GST Act, Jamshedpur C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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