M/S. Shivam Hi Tech Steels Pvt Ltd vs The State Of Jharkhand & Others
2022 Latest Caselaw 4917 Jhar

           IN THE HIGH COURT OF JHARKHAND AT RANCHI
                        W.P.(T) No. 1823 of 2021
                                 With
                        W.P.(T) No. 1846 of 2021
                                 With
                       W.P.(T) No. 3651 of 2021
                                With
                        W.P.(T) No. 4574 of 2021

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M/s. Shivam Hi Tech Steels Pvt Ltd. ----- Petitioner (WP(T) 1823/21) M/s.GMT Industries Ltd. ----- Petitioner (WP(T) 1846/21) M/s. Burnpur Polyfabs Pvt. Ltd. ----- Petitioner (WP(T) 3651/21) M/s. Rimjhim Ispat Limited ----- Petitioner (WP(T) 4574/21) Versus The State of Jharkhand & others ---- Respondents

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CORAM: Hon'ble Mr. Justice Aparesh Kumar Singh Hon'ble Mr. Justice Deepak Roshan

For the Petitioner : M/s. N.K.Pasari, Sidhi Jalan, Advs. For the Respondent-State : Mr. Ashok Kumar Yadav,Sr. S.C.-I M/s. Rituraj, A.C to Sr.S.C.-I [WP(T) Nos. 1846/21 & 4574/21] Mr. P.A.S. Pati, G.A.-II [W.P.(T) Nos. 1823/21 & 3651/21]

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11/06.12.2022 Learned counsel for the parties have advanced their submissions in W.P.(T) Nos. 1823/21, 1846/21 & 3651/21.

Learned counsel for the GSTN and State both submit that petitioner can avail of the remedy of appeal under Section 107 of JGST Act, 2017. GSTIN No. with I.D and Password can be passed on to the petitioner- owner if he approaches the concerned State Tax Officer. Reliance is placed upon the case of M/s. Bokaro Transport Company, Ghaziabad Vs. The State of Jharkhand & others in W.P(T) No. 2722 of 2022, judgment dated 06.07.2022.

Let these three writ petitions be listed under the heading 'For Orders' on 21st December, 2022.

Learned counsel for the petitioner and State are at liberty to submit brief notes by tomorrow (07.12.2022). W.P.(T) No. 4574 of 2021 Learned counsel for the petitioner has raised a point of jurisdiction since the goods were being transported from Haryana to West Bengal as interstate transaction and Jharkhand was not even a destination. Section 20 of IGST Act does not empower the State Tax Authorities to initiate proceedings under Section 129 of State GST Act

and levy tax, penalty and interest thereupon which is the case in the present matter. Learned counsel for the petitioner has also referred to the notification dated 5th July, 2017 (Annexue-12) issued by Government of India, Ministry of Finance, Department of Revenue Central Board of Excise and Customs GST Policy Wing and submits that this notification also makes it all the more clear that State Tax Authorities cannot exercise the power of initiating proceedings under Section 129 of State GST Act. The notification dated 14.11.2017 of the State Government (Annexure-13) part of rejoinder affidavit also does not come to the rescue.

Learned counsel for the State, Mr. Ashok Kumar Yadav and GSTN Mr. Pati both seek short time to deliberate over this issue.

Let W.P (T) No. 4574 of 2021 be segregated from rest of the writ petition and be listed on 21st December, 2022 under the heading 'For Admission'.

(Aparesh Kumar Singh, J)

(Deepak Roshan, J) jk/