M/S. K. Kurmy vs Unknown
2022 Latest Caselaw 2774 Jhar

         IN THE HIGH COURT OF JHARKHAND AT RANCHI
                       W.P.(T) No. 745 of 2021
                                   With
                       W.P.(T) No. 27 of 2021
                                   With
                       W.P.(T) No. 28 of 2021
                                   With
                       W.P.(T) No. 29 of 2021
                                   With
                       W.P.(T) No. 37 of 2021
                                   With
                       W.P.(T) No. 41 of 2021
                                   With
                       W.P.(T) No. 58 of 2021
                                   With
                       W.P.(T) No. 59 of 2021
                                   With
                       W.P.(T) No. 91 of 2021
                                   With
                       W.P.(T) No. 94 of 2021
                                   With
                       W.P.(T) No. 96 of 2021
                                   With
                       W.P.(T) No. 163 of 2021
                                   With
                       W.P.(T) No.642 of 2021
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CORAM: Hon'ble Mr. Justice Aparesh Kumar Singh Hon'ble Mr. Justice Deepak Roshan

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         For the Petitioners    : M/s. K. Kurmy,
                                N.K. Pasari, Sidhi Jalan, Advocates
         For the State          : Mr. Sachin Kumar, A.A.G-II
                                  Mr. Ashok Kr. Yadav, G.A.-I
         For the CGST           : Mr. Amit Kumar, Advocate
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13/ 20.07.2022           Today when the matter has been taken up, a plea has been

taken by learned counsel for the respondent-State that the assesse has approached the revisional authority within a period of six months in teeth of Section 108(2) of the JGST Act, 2017 in most of the writ petitions. In W.P.(T) Nos. 94 of 2021, 96 of 2021, 163 of 2021, pleadings are not clear as to when they have received the adjudication order. Even in those cases, it may be that they have approached the revisional authority

within six months which in any case could not have been entertained by the revisional authority. The plea that whether any revision would lie at the instance of the assessee under Section 108 of the JGST Act or not, therefore may become academic for the time being.

2. Learned counsel for the petitioners Mr. K.Kurmy submits that the impugned adjudication order even otherwise suffers from serious errors for non-compliance of the procedure prescribed under the JGST Act as no show cause under Section 73 or 74 in the individual cases were issued. Only after issuance of a summary of show cause notice in DRC- 01, the proceedings have been concluded by issuance of DRC-07 i.e. summary of the order/demand of notice. The adjudication proceedings are, therefore, in teeth of the judgment rendered in the case of M/s NKAS Services Pvt. Ltd. Versus The State of Jharkhand & Ors, in W.P.(T) No. 2659 of 2021 and other decisions rendered by this Court on same lines.

3. Since the course of the proceedings have taken a different turn today on account of the aforesaid reasons, learned counsel for the respondent-State seeks and is allowed three weeks' time to produce the true copies of the records of the assessment proceedings of the individual writ petitions relating to the relevant period in order to examine the contentions raised by the petitioners on that count. Learned counsel for the petitioners would also supply revised note during this time.

4. Let the matter be listed on 17.08.2022.

(Aparesh Kumar Singh, J.)

(Deepak Roshan, J.)

Fahim/Amardeep/