Jharkhand High Court
M/S Vinayak Metal And Chemicals vs The State Of Jharkhand Through The ... on 1 November, 2022
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P.(T) No. 3022 of 2020
M/s Vinayak Metal and Chemicals, Bokaro ........ Petitioner
Versus
The State of Jharkhand through the Commissioner,
State Goods & Services Tax, Ranchi & Anr. ........ Respondents
With
W.P.(T) No. 463 of 2021
M/s Shyam Udyog, Bokaro ........ Petitioner
Versus
The State of Jharkhand through the Commissioner,
State Goods & Services Tax, Ranchi & Anr. ........ Respondents
With
W.P.(T) No. 466 of 2021
M/s Maa Ambica Bhawani Steel, Bokaro ........ Petitioner
Versus
The State of Jharkhand through the Commissioner,
State Goods & Services Tax, Ranchi & Anr. ........ Respondents
With
W.P.(T) No. 476 of 2021
M/s Balajee Enterprises, Bokaro ........ Petitioner
Versus
The State of Jharkhand through the Commissioner,
State Goods & Services Tax, Ranchi & Anr. ........ Respondents
With
W.P.(T) No. 477 of 2021
M/s Balajee Steel Processor, Bokaro ........ Petitioner
Versus
The State of Jharkhand through the Commissioner,
State Goods & Services Tax, Ranchi & Anr. ........ Respondents
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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 : Mr. N.K. Pasari, Adv.
Ms. Sidhi Jalan, Adv.
For the Respondents : Mr. Sachin Kumar, AAG-II
Mr. Ashok Yadav, Sr. S.C.-I
Miss Priyanka Bobby, AC to Sr.SC-I
Mr. Rituraj, AC to Sr.SC-I
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14/01.11.2022 Learned counsel for the petitioners submits that in all these writ
petitions the proceeding under Section 73 of the JGST Act has been initiated
without issuance of proper show-cause notice under Section 73(1) of the Act.
Instead a summary of show cause notice was issued in DRC-01 which the
petitioners contend, was never served upon them. The proceedings which has
led to issuance of summary of the order in DRC-07 in the individual writ
petitions are therefore vitiated in law being in teeth of judgment rendered by
this Court in the case of NKAS Services Pvt. Ltd. Vrs. State of Jharkhand &
Ors. [W.P.(T) No.2659 of 2021] dated 09.02.2022. They are also in teeth of
the decision in M/s Unity Infraprojects Ltd. Vrs. State of Jharkhand & Ors.
[W.P.(T) No.985 of 2022] judgment dated 7th July 2022 on failure to give at
least three opportunities including personal hearing before passing the
adjudication order which adversely effects the petitioners.
Learned counsel for the petitioners submits that in all these cases
the issue involved is common. So far as the transition of existing ITC under
VAT to GST regime is concerned, the petitioners had, in all these writ
petitions, rightly availed the transitional credit of ITC through TRAN-I but
the Department had initiated the proceedings on the charge that they have
wrongfully availed part of it. Learned counsel for the petitioners however now
relies upon the decision of the Apex Court in the case of Union of India &
Anr. Vrs. FILCO Trade Centre Pvt. Ltd. & Anr. dated 22nd July 2022 under
which any aggrieved assessee has been allowed a window period to file
TRAN-1 or TRAN-II or revise the already filed form for availing transitional
credit irrespective of whether the taxpayer had filed writ petition before the
High Court or his case was decided by the Information Technology Grievance
Redressal Committee. By the subsequent order the revised period has been
modified and extended up to 30th November 2022. However, he submits that
unless the impugned adjudication orders are set aside, the petitioners may not
be able to avail of the liberty granted by the Apex Court and file revised
TRAN-1 within the window period.
Learned A.A.G.-II appearing for the State seeks short time to
discuss the matter with the concerned officials of the State.
As such, let the matter be listed on 9th November 2022.
(Aparesh Kumar Singh, J)
(Deepak Roshan, J)
Shamim/
