M/S Om Prakash Store vs The State Of Jharkhand & Ors
2022 Latest Caselaw 1708 Jhar

           IN THE HIGH COURT OF JHARKHAND AT RANCHI
                                  W.P.(T) No. 1526 of 2022
                                           With
                                  W.P.(T) No. 1527 of 2022
        M/s Om Prakash Store                    --- ---   Petitioner (in both cases)
                                        Versus
        The State of Jharkhand & Ors.           -- --- Respondents (in both cases)
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CORAM: Hon'ble Mr. Justice Aparesh Kumar Singh Hon'ble Mr. Justice Deepak Roshan

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For the Petitioner : Mr. Ranjeet Kushwaha, Adv. For the State : Mr. P.A.S. Pati, G.A.-II (in WP(T) 1526/2022) Mr. Sachin Kumar, AAG-II (in WP(T) 1527/2022)

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02/28.04.2022 Let W.P.(T) No.1527 of 2022 also on board today, be tagged along with the instant petition W.P.(T) No. 1526 of 2022 as both relate to the same issue concerning the same petitioner.

Learned counsel for the petitioner submits that without issuance of a proper show-cause notice under Section 73(1) of the JGST Act and without any proper opportunity of hearing, adjudication order was passed on 12th September 2019 covering tax periods from April to June 2018 and July 2017 to March 2018 which was not even served upon the petitioner. The summary of the order contained in GST DRC 07 dated 18 th September 2019 in respect of both the adjudication orders was also not served. Petitioner has come to know about the adjudication proceedings only upon issuance of garnishee notice in Form GST DRC 13 by the respondent no.4 directing the petitioner's bank namely Bank of India, Mango-Dimna Road, P.O. MGM College to pay the GST amount totaling Rs.2,44,041/- and Rs.1,34,016/- concerning respective adjudication orders of the same date under challenge in both the writ petitions. Petitioner has been supplied the certified copy of the show-cause notice in DRC-01, GST DRC-07 and the adjudication order on 6th October 2021 and 6th January 2022. Petitioner has been denied the opportunity to avail of the statutory remedy as the adjudication order has been passed behind the back without issuance of any proper show-cause notice. Petitioner relies upon the judgment dated 6th October 2021 passed by this Court in W.P.(T) No.2444 of 2021 (M/s Nkas Services Private Limited Vs. The State of Jharkhand & Ors.) in support of the submission that in such circumstances writ petition is maintainable and the entire adjudication proceedings needs to be set aside.

Learned counsel for the petitioner submits that the impugned garnishee notices dated 8th September 2021 contained in Form GST DRC 13 may be stayed in the meantime.

Learned counsels for the respondents State pray for and are allowed three weeks' time to file counter affidavit. Two weeks' time thereafter is allowed to the petitioner to file reply, if so advised.

In the meantime, on deposit of 10% of the tax dues, as per the adjudication order dated 12th September 2019 and DRC 07 dated 18th September 2019 within a period of two weeks, the respondents should not take any coercive steps against the petitioner till the next date.

Matter be listed in the 2nd week after reopening of summer vacation, 2022.

(Aparesh Kumar Singh, J)

(Deepak Roshan, J) Shamim/