Explorer Auto Enterprises Pvt. ... vs The State Of Jharkhand And Anr
2022 Latest Caselaw 5153 Jhar

               IN THE HIGH COURT OF JHARKHAND, RANCHI
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Cr.M.P. No. 1168 of 2022

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1.Explorer Auto Enterprises Pvt. Ltd.

        2.Ajit Kumar Rai                                 ..... Petitioners
                                   --   Versus     --
        The State of Jharkhand and Anr.                  ...... Opposite Parties
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CORAM: HON'BLE MR. JUSTICE SANJAY KUMAR DWIVEDI

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For the Petitioners :- Mr. Sumeet Gadodia, Advocate For the State :- Mr. Ravi Prakash, Spl.P.P. For the O.P.No.2 :- Mr. Vikash Kumar, Advocate

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3/20.12.2022 The learned counsel for the petitioners submits that non-

deposit of tax is punishable under the provision of section 132 (1)(iii) of CGST Act and in the instant case, the amount of tax alleged to have not been deposited by the petitioners is a sum of Rs.57,79,263.34 and since the amount of tax not deposited is less than the amount of one hundred lakh rupees, at best, the provision of section 122 of CGST Act would be applicable against the petitioners, particularly section 122(1(iv) thereof which only attracts a penalty of Rs.10,000/- or payment of the amount of tax collected but not paid to the Government whichever is higher. He further submits that there are provisions for same and the petitioners have already applied for payment of the same in installment and O.P.No.2 has got no locus standi to file the same and only after the sanction granted by the Commissioner, GST the complaint can be filed. He submits that the case of the petitioners is fully covered in view of the judgment rendered in the case of Deepu Sahu @ Pradep Sahu v. The State of Jharkhand and Deputy Commissioner of Commercial Taxes, Gumla, Jharkhand [2022-VIl-776-JHR-Cr.M.P.No.2065 of 2017].

Mr. Vikash Kumar, the learned counsel for the O.P.No.2 vehemently opposed the prayer in the I.A. He submits that he will file reply to the I.A.

Till next date the petitioners shall not be arrested in connection with Adityapur P.S.Case No.08 of 2022, arising out of C.C.No.585 of 2021 pending in the court of learned Chief Judicial Magistrate, Seraikella.

It is open to Mr. Vikash Kumar, the learned counsel for the O.P.No.2 to file counter affidavit to the main petition also.

Post on 15.02.2023.

( Sanjay Kumar Dwivedi, J.)

SI/