9911796707
TMI Blog2023 (8) TMI 970X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 73(9) of the JGST Act, 2017 bearing reference no.272 dated 8th June 2022 (part of Annexure-A to the counter affidavit). Earlier petitioner had approached this Court during pendency of the appeal against the cancellation of his registration in W.P.(T) No.2137/2022 which was disposed of vide order dated 4th July 2022 with a direction to 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 1s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gistration has been cancelled on 30th December 2021. No show-cause notice was issued upon respondent no.6 to verify the documents and records. In this background, respondent no.6 appeared on notice in the present writ petition and took the following stand as incorporated in order dated 28th March 2023 quoted hereunder :- "Reference 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... support the submission that the department has not proceeded against the selling dealer/respondent no.6 and on the other hand canceled the GST registration of the petitioner bringing his business to stand still though the petitioner has discharged his tax liability in lieu of the invoices raised by the respondent 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent 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. To carry out the exercise therefore, let the petitioner, respondent no.6 and the State Tax 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 su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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