Pawan Kumar Singh vs Commissioner Of State Tax
2022 Latest Caselaw 1927 Jhar

             IN THE HIGH COURT OF JHARKHAND AT RANCHI
                                      W.P (T) No. 1239 of 2022

             Pawan Kumar Singh                       ---        ---   Petitioner
                                              Versus
              Commissioner of State Tax, State of Jharkhand,
              Jharkhand Goods and Service Tax, Ranchi & Another--- Respondents
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CORAM: Hon'ble Mr. Justice Aparesh Kumar Singh Hon'ble Mr. Justice Gautam Kumar Choudhary Through: Video Conferencing

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For the Petitioner: Mr. Deepak Kr. Sinha, Advocate For the Respondents: M/s P.A.S. Pati, G.A-II Salona Mittal, A.C to G.A-I

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04 / 11.05.2022 Let W.P (T) No. 1261/2022 and W.P (T) No. 1263/2022, which are also on board today, be tagged along with the present matter as common issues are involved in all these writ petitions, as per learned counsel for the parties.

2. Learned counsel for the petitioner submits that issues raised in these writ petitions are covered by the judgment dated 09.02.2022 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. 2659/2021. It is submitted that though the purported notices are under section 73(1) of JGST Act, 2017, but penalty of 100% of the tax amount imposed is contrary to the provisions under section 73 of JGST Act.

3. Learned counsel for the Respondent State Mr. P.A.S. Pati, G.A-II and Mr. Salona Mittal, A.C to G.A-I pray for and is allowed three weeks' time to file counter affidavit. One week time thereafter is allowed to the petitioner to file reply, if so advised, in the meantime.

4. List the case on 16.06.2022.

(Aparesh Kumar Singh, J)

(Gautam Kumar Choudhary, J) Ranjeet/