9911796707
TMI Blog2023 (8) TMI 970X X X X Extracts X X X X X X X X Extracts X X X X ..... B returns for the said tax period, is something which needs verification at the end of the respondent authorities. In order to facilitate the exercise since the petitioner and the respondent no.6 are separately assessed under Bokaro Circle and Garhwa Circle respectively, it would be proper that exercise of verification and reconciliation of the statements of the petitioner and the respondent no.6 be carried out by Additional Commissioner (Headquarters), Ranchi. Let the Additional Commissioner (Headquarters), Ranchi be impleaded as respondent no. 7 in the writ petition during course of the day by learned counsel for the petitioner in red ink. Learned counsel for the respondent State accepts notice on behalf of the newly added respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the appellate authority to decide the pending appeal as expeditiously as possible in accordance with law. The levy of tax, interest and penalty vide the order passed under Section 73(9) of the JGST Act, 2017 relate to the tax period April 2020 to March 2021. The proceedings under Section 73 were initiated vide notice dated 11th March 2022 after issuance of notice in ASMT-10 vide reference no.6983 dated 1 st March 2021 which the petitioner contends to have replied on 13 th March 2021. The gist of the allegation in the proceedings under Section 73 is wrongful availment of ITC in respect of Inward Supply against Invoices raised by respondent no.6 M/S Awadhesh Kumar Singh having GSTN20BIDPS3937G2ZD. The order dated 8 th June 2022 (Annexu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erence is made to the order dated 14.02.2023. Learned counsel for the respondent No.6 has appeared and filed a counter-affidavit in which the following statement has been made; 8(a) Respondent No. 6 is engaged in the civil construction work, for which it was duly registered under the provisions of the Goods and Service Tax Act, 2017 being GSTIN No.20BIDPS3937G2ZD with the Department. (b) During the course of its business, some work orders were issued by the Petitioner, which was duly completed by the Respondent No. 6, but the entire amount was not released to the Respondent no. 6 by the Petitioner and there was billing dispute in between the parties. (c) However, as the wife of the Respondent no. 6 was suffering from th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent no.6. Learned counsel for the respondent State is allowed time to seek instruction from the concerned respondent-authorities as to the course of the actions which they contemplate in the wake of clear admission on part of the respondent no.6. Whether the petitioner should continue to suffer on account of non-deposit of the tax amount paid by the petitioner which has resulted in the mismatch between GSTR-2A and GSTR-3B returns. As prayed for list this case on 31.03.2023. Learned counsel for the State submits that the affidavit of respondent no.6 at para-8(b) indicates that though work orders issued by the petitioner were duly completed by the Respondent No. 6, but the entire amount was not released to him by the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer, Bokaro and Garhwa or their authorized officers appear before the Additional Commissioner (Headquarters), Ranchi on 5th April 2023. Petitioner and respondents shall appear with all the relevant records, invoices, returns and books of accounts for the relevant tax period so that the verification exercise and reconciliation of their statements / returns can be carried out effectively. The Additional Commissioner (Headquarters), Ranchi shall submit a report on affidavit on the next date. In case the verification exercise undertaken shows that the fault lies with respondent no.6 in not depositing the taxes in the State Exchequer even after the petitioner has duly paid taxes in lieu of the invoices raised by the respondent no.6 within ..... X X X X Extracts X X X X X X X X Extracts X X X X
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