Jharkhand High Court
Sursarita Vanijya Private Limited vs Principal Commissioner Of Central ... on 2 September, 2024
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P.(T) No. 1598 of 2024
Sursarita Vanijya Private Limited, a Company registered under the
Companies Act, 2013, having its registered office at 6 th Floor, 207 MD
Road, P.O. & P.S. Jorabagan, District- Kolkata, PIN 700007, through its
Power of Attorney Holder and Senior Accountant, namely Vikram Kumar
Bhalotia, aged about 35 years, son of Shri Ashok Kumar Bhalotia, resident
of Purani Bazar, Jamui, P.O. & P.S. Jamui, District- Jamui (Bihar), PIN
811307. ..... Petitioner
Versus
1. Principal Commissioner of Central Goods & Services Tax, Ranchi,
having its office at C.R. Building, 5-A, Mahatma Gandhi Road, P.O. G.P.O
& P.S.- Kotwali, District- Ranchi, Jharkhand, PIN- 834001.
2. Assistant Commissioner, Central GST & Central Excise, Division-
Deoghar, having its office at Deoghar Palace, 2nd Floor, VIP Chowk, Court
Road, P.O & P.S.- Deoghar, District-Deoghar, Jharkhand, PIN- 814112
3. Deputy Commissioner, Central GST & Central Excise, Division-
Deoghar, having its office at C.R. Building, 5-A, Mahatma Gandhi Road,
P.O.- GPO & P.S.- Kotwali, District- Ranchi, Jharkhand, PIN- 834001.
..... Respondents
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CORAM: HON'BLE THE ACTING CHIEF JUSTICE
HON'BLE MR. JUSTICE ARUN KUMAR RAI
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For the Petitioner : Mr. M.S. Mittal, Sr. Advocate
Mr. Salona Mittal, Advocate
For the Resp.-CGST : Mr. P.S.A. Swaroop Pati, Sr. S.C, CGST
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nd
05/ Dated: 2 September 2024
The instant writ petition has been filed under Article 226 of the
Constitution of India by seeking for the following reliefs:
(i) For issuance of an appropriate writ(s)/order(s)/direction(s) including a
writ of Certiorari for quashing/setting aside the order dated
06.12.2023, received on12.12.2023 issued in Form GST DRC-07
(Annexure-12) by the Respondent No.2 wherein the Petitioner has
been directed to pay an amount of Rs.42,58,557/- under Section 73,
along with interest at the rate of 18% per annum under Section 50, and
penalty of Rs.4,25,856/- under Section 122 (2) (a) and Rs.42,58,557/-
under Section 122 (1) on the alleged ground that Input Tax Credit has
been availed in contravention of Section 16 (2) (c) of the Central
Goods and Services Act, 2017 ('the Act'), especially since the seller
has undergone liquidation under the provisions of the Insolvency and
bankruptcy Code, 2016 ('IBC'), and which fact was made known to
the Respondent Authorities.
(ii) For issuance of an appropriate writ(s)/ order(s)/ direction(s) including
a writ of Declaration for declaring that once the supplier/seller has
undergone liquidation under the provisions of the Insolvency and
bankruptcy Code, 2016, their liability under the Act, which were in
the nature of Operational Debt have been subsumed in the liquidation
process, and have been settled and /or extinguished, which cannot be
recovered by the Respondents from the Petitioner in the garb of
Section 16 (2) (c) of the Act.
(iii) For issuance of any other appropriate writ(s) order(s) direction(s) as
Your Lordships may deem fit and proper in the facts and
circumstances of the case.
2. The various issues have been pointed out regarding the merit as also
violation of principle of natural justice.
3. Mr. P.S.A. Swaroop Pati, learned counsel appearing for the
respondent CGST has raised the preliminary objection regarding the
maintainability of the present petition on the ground of remedy of appeal
under Section 107 of the CGST Act, 2017.
4. Upon this, Mr. M.S. Mittal, learned senior counsel appearing for the
petitioner is having no objection.
5. Considering the same, this petition is being disposed of with liberty
to file appeal within two weeks from the date of receipt of copy of this
order, by raising all the issues along with the supported judgments. If such
appeal will be filed, the same will be decided by the concern appellate
authority within a period of four weeks from the date of receipt of copy of
order of this Court, in accordance with law.
6. Accordingly, this writ petition i.e. W.P.(T) No. 1598 of 2024 stands
disposed of.
(Sujit Narayan Prasad, A.C.J.)
(Arun Kumar Rai, J.)
Pramanik/
