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2024 (10) TMI 199

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..... ent-authority regarding scrutiny of returns, as provided under Section 61 of the JGST Act - HELD THAT:- The issue decided in JINDAL STONE WORKS VERSUS STATE OF JHARKHAND, JOINT COMMISSIONER OF STATE TAX, SAHIBGANJ, ASSISTANT COMMISSIONER OF STATE TAX, SAHIBGANJ CIRCLE, STATE TAX OFFICER, SAHIBGANJ CIRCLE. [ 2024 (9) TMI 1579 - JHARKHAND HIGH COURT] where it was held that ' this writ petition i .....

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..... been filed for the following reliefs :- (i) For issuance of further appropriate writ/order/direction, for quashing/setting aside the Notice contained in Form GST ASMT 10 (Annexure-2), issued vide Reference No. 266 dated 03.05.2024 in alleged exercise of the power under Section 61 of the JGST Act read with Rule 99(1) of the JGST Rules, especially because the very issuance of the said Notice is whol .....

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..... 4733 of 2024, which is being referred and quoted as under:- The petitioner has filed this petition under Article 226 of the Constitution of India seeking for the following reliefs:- For issuance of further appropriate writ/order/direction, for quashing/setting aside the Notice contained in Form GST ASMT 10 (Annexure-1), issued vide Reference No. 284 dated 03.05.2024 in alleged exercise of the powe .....

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..... v, learned Sr. S.C.-I appearing for the respondents-State, does not have any opposition to the aforesaid prayer. 4) Accordingly, this writ petition is disposed of by giving liberty to the petitioner to explain the reason which has been sought in the second show-cause, within two weeks and the authority concerned will consider the same in accordance with law and depending upon the conclusion, follo .....

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