M/S Balajee Steel Processor vs The State Of Jharkhand & Ors
2023 Latest Caselaw 1308 Jhar

                      IN THE HIGH COURT OF JHARKHAND AT RANCHI
                                 W.P (T) No. 1042 of 2023

              M/s Balajee Steel Processor                               --- --- Petitioner
                                        Versus
              The State of Jharkhand & Ors.                       --- --- Respondents
                                              ---

CORAM: Hon'ble Mr. Justice Aparesh Kumar Singh Hon'ble Mr. Justice Deepak Roshan

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For the Petitioner : Mr. Nitin Kr. Pasari, Advocate For the Respondents : Mr. Manish Kumar, Sr.S.C.-II Mr. Amit Mishra, A.C. to Sr.S.C.-II

04/23.03.2023 Learned counsel for the petitioner submits that pursuant to the judgment passed by this Court in the case of the same petitioner in W.P.(T) No.477 of 2021 dated 14th November 2022, petitioner filed a revised TRAN-1 on 22nd November 2022 in terms of the judgment rendered by the Apex Court in FILCO Trade Centre Pvt. Ltd. Without any application of mind and without any notice to show-cause, the revised TRAN-1 has been rejected by the Assistant State Taxes Officer, Bokaro vide impugned order dated 30th January 2023 relying upon Circular No.182/14/2022-GST para-5.3.

Learned counsel for the respondents Mr. Manish Kumar prays for and is allowed three weeks' time to file counter affidavit.

List it in the week of 24th April 2023, so that the petitioner, if so advised, may file rejoinder thereto, in the meantime.

(Aparesh Kumar Singh, J.)

(Deepak Roshan, J.)

Shamim/