Jharkhand High Court
M/S Bla Projects Pvt. Ltd vs Union Of India on 3 October, 2024
Author: Sujit Narayan Prasad
Bench: Sujit Narayan Prasad
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P.(T) No. 5091 of 2024
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M/S BLA PROJECTS PVT. LTD., having its registered office at
53A, 3rd Floor, Indicon Viva, Leela Roy Sarani, Ballygunge,
P.O. Ballygunge, P.S.- Gariahat, Dist. - Kolkata, West Bengal -
700019 and place of business at NH Jamuraia, Asansol
Municipal Corporation, P.O.- Satgram, P.S. - Jamuraia, Dist. -
Paschim Bardhaman, West Bengal- 713337 through its
Authorized Signatory Shri Kumar Bhawesh, S/o Shri Ram
Krishna Manoram, aged about 46 years, resident of At-
Mama Nagar, Site-5, Sector-2, P.O.- Dhurwa, P.S.- Dhurwa,
District Ranchi, State- Jharkhand (834004).
... ... Petitioner
Versus
1. UNION OF INDIA, through the Secretary, Ministry of
Finance (Department of Revenue), 137, North Block, New
Delhi - 110001; P.O. and P.S. Central Secretariat, District-
New Delhi.
2. The Joint Director, Directorate General of Goods & Services
Tax Intelligence, Regional Unit, Jamshedpur, 2nd Floor,
Shaurya Trade Centre, 159, Dhalbhum Road, Sakchi,
Jamshedpur, P.O. & P.S. Sakchi, Jharkhand- 831001.
3. The Additional/Joint Commissioner, Central Goods &
Services Tax Central Excise, Kokata South
Commissionerate, 3rd Floor, GST Bhawan, 180, Shantipally,
Rajdanga, P.O. & P.S. Rajdanga, Main Raod, Koklata-
700107.
4. The Senior Intelligence Officer, Directorate General of GST
Intelligence, Regional Unit, Jamshedpur, 2nd Floor, Shaurya
Trade Centre, 159, Dhalbhum Road, Sakchi, Jamshedpur,
P.O. & P.S. Sakchi, Jharkhand- 831001.
Page 1 of 4
... ... Respondents
5. Damodar Valley Corporation, DVC Head Quarter, DVC
Towers, VIP Road, P.O. & P.S. VIP Road, Kolkata- 700054,
through its authorized signatory.
... ... Proforma Respondent
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CORAM: HON'BLE MR. JUSTICE SUJIT NARAYAN PRASAD
HON'BLE MR. JUSTICE ARUN KUMAR RAI
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For the Petitioner : Mr. Nitin Kr. Pasari, Advocate
Ms. Sidhi Jalan, Advocate
For the Resp.-CGST : Mr. P.A.S. Pati, Sr. Standing Counsel
Mr. Amit Kumar, Sr. Standing Counsel
Mr. Anurag Vijay, Jr. Standing Counsel
Mr. Om Prakash, Advocate
Mr. Srijan, Advocate
For the Resp.-DVC : Mrs. Debolina Sen Hirani, Advocate
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ORAL ORDER
04/Dated: 03rd October, 2024
1. Reference may be made to the order dated 24th September,
2024, whereby and whereunder, prayer was made by the
learned counsel for the petitioner that a batch of writ
petitions being W.P.(T) No. 5071 of 2023 and analogous
cases had been heard and judgment has been reserved, as
such, the instant case be listed side by side the aforesaid
case.
2. Considering the said prayer, the instant matter was directed
to be listed side by side W.P.(T) No. 5071 of 2023 and
analogous cases, as such, the same is listed today. For ready
reference, the order dated 24.09.2024 is being reproduced
as under:
"1. It has been submitted that in batch of writ petition being
W.P.(T) No.5071 of 2023 and analogous, after hearing the
learned counsel for the parties, the judgment has been
reserved, as such, prayer has been made to list this case side
by side W.P.(T) No. 5071 of 2023 and analogous.
2. As prayed for, let this case be listed side by side W.P.(T) No.
5071 of 2023 and analogous as and when being listed."
3. The instant writ petition has been filed praying for the
following reliefs:-
"A. For issuance of an appropriate writ(s), order(s) or
direction(s) quashing and setting aside the impugned
Show Cause Notice dated 25.04.2024 bearing DGGI F. No.
DGGI/INV?GST?2250?2021-Gr B/1898 (CBIC- DIN-
202404DEE2000000B8B3) which is at Annexure- 1
hereto, issued by the Respondent No. 2 in purported
exercise of powers under Section 74(1) of the Central
Goods and Services Tax Act, 2017 for the period from
September, 2017 to September, 2018;
B. For issuance of an appropriate writ(s), order(s) or
direction(s) holding and declaring that the Respondent
No. 2 is not assigned the functions of "Proper Officer" for
issuance of the impugned Show Cause Notice dated
25.04.2024 (Annexure-1) under Section 74(1) of the
Central Goods and Services Tax Act, 2017;
C. For passing of any other appropriate writ(s)/
order(s)/direction(s) as Your Lordships may deem fit and
proper on the facts and in the circumstances of the case
for doing justice to the Petitioner."
4. Mr. Pati, learned counsel for the respondent-Revenue has
submitted that a batch of writ petitions being W.P.(T) No.
5071 of 2023 and analogous cases has been disposed of vide
order/judgment dated 03.10.2024 directing the writ
petitioners to response to the show cause notices for its
consideration by the authority concerned, in accordance with
law, as such, the instant writ petition may also be disposed of in
terms of the said order/judgment passed in the aforesaid writ
petitions.
5. Mr. Nitin Kr. Pasari, learned counsel for the writ petitioner
has not disputed the aforesaid fact rather he has fairly
submitted that the instant writ petition may also be
disposed of in terms of the order/judgment dated
03.10.2024 passed in W.P.(T) No. 5071 of 2023 and
analogous cases giving liberty to the petitioner to response
to the show cause notice issued by the concerned
respondent.
6. Heard the learned counsel for the parties.
7. This Court, taking into consideration the order/judgment
dated 03.10.2024 passed by this Court in W.P.(T) No. 5071
of 2023 and analogous cases and also taking into
consideration the submissions made by the respective
parties, is of the view that the instant writ petition also
deserves to be disposed of in terms of the aforesaid
order/judgment. For ready reference, the operative part of
the aforesaid judgment is being reproduced as under:
"54. This Court, therefore, is of the view that the writ petitioners
are required to response to the said show cause notices for
its consideration by the authority concerned, in
accordance with law.
55. Accordingly, all the instant writ petitions stand disposed
of."
8. Accordingly, the instant writ petition stands disposed of in
terms of the order/judgment dated 03.10.2024 passed in
W.P.(T) No. 5071 of 2023 and analogous cases.
9. Pending interlocutory application(s), if any, also stands
disposed of.
(Sujit Narayan Prasad, J.)
(Arun Kumar Rai, J.)
Samarth/-
