Vikash Kumar Singh vs Commissioner Of State Tax
2022 Latest Caselaw 2048 Jhar

              IN THE HIGH COURT OF JHARKHAND AT RANCHI
                             W.P.(T) No. 1237 of 2022
        Vikash Kumar Singh                                    --- --- Petitioner
                                        Versus
        Commissioner of State Tax, State of Jharkhand,
        Jharkhand Goods & Service Tax & another               --- --- Respondents
                                        With
                             W.P.(T) No. 1244 of 2022
        Shashank Shekhar Jha                                  --- --- Petitioner
                                        Versus
        Commissioner of State Tax, State of Jharkhand,
        Jharkhand Goods & Service Tax & another               --- --- Respondents
                                               .......

CORAM: HON'BLE MR. JUSTICE APARESH KUMAR SINGH HON'BLE MR. JUSTICE DEEPAK ROSHAN For the Petitioner : Mr. Deepak Kr. Sinha, Advocate For the Respondent : Mr. P.A.S. Pati, G.A.-II

03/06.06.2022 W.P.(T) No. 1244 of 2022, which is also on board today, is tagged with the instant writ petition as common issues are involved in these writ petitions.

As per the petitioners, the impugned show cause notices in both the writ petitions for the same tax period April 2018 to March 2019 are vague and not as per the requirement of Section 73 of the JGST Act. Irrelevant particulars have also not been striked out. It is submitted that the imposition of 100% penalty is also not permissible under Section 73(1) of the JGST Act. Cases of the petitioners are covered by the judgment rendered by this Court in the case of M/s NKAS SERVICES PRIVATE LIMITED versus State of Jharkhand and others in W.P.(T) No. 2659 of 2021. It is further submitted that in W.P.(T) No. 1239 of 2022 and other analogous writ petitions also common issues are involved. These writ petitions have been posted for 16.06.2022 by order dated 11.05.2022, but no counter affidavit has yet been filed in those matters by the respondent State.

Learned counsel for the State Mr. P.A.S. Pati, G.A.-II prays for and is allowed 3 weeks' time to file counter affidavit in these matters. 1 week thereafter is allowed to the petitioners to file reply thereto, if so advised.

List these cases after 4 weeks in the week of 11.07.2022.

(Aparesh Kumar Singh, J.)

(Deepak Roshan, J.) A.Mohanty