M/S National Automobiles vs The State Of Jharkhand Through The ...
2025 Latest Caselaw 4782 Jhar

Jharkhand High Court

M/S National Automobiles vs The State Of Jharkhand Through The ... on 16 April, 2025

Author: Rajesh Shankar

Bench: Rajesh Shankar

                                                                    2025:JHHC:11421-DB


                     IN THE HIGH COURT OF JHARKHAND AT RANCHI
                               W.P.(T) No. 4294 of 2021
           M/s National Automobiles, Kutchery Road, Daltonganj, Palamu,
           through its proprietor Ashok Kumar Bhatia, S/o Late Roshan Lal Bhatia,
           R/o Village-Belwatika, PO-Daltonganj, PS-Belwatika, District-Palamu
                                                    ...      ...     Petitioner
                                           Versus
           1. The State of Jharkhand through the Principal Secretary-cum-
               Commissioner, Commercial Taxes Department, Jharkhand, Ranchi
           2. The Deputy Commissioner of State Taxes, Palamu Circle,
               Daltonganj
           3. The Assistant Commissioner of State Taxes, Palamu Circle,
               Daltonganj
           4. The State Tax Officer, Palamu Circle, Daltonganj... Respondents
               CORAM:             HON'BLE THE CHIEF JUSTICE
                          HON'BLE MR. JUSTICE RAJESH SHANKAR
                                              -----

For the Petitioner : Ms. Amrita Sinha, Advocate Mrs. Shweta Suman, Advocate For the Respondents : Mr. J.F. Toppo, GA-V

-----

05/16.04.2025 The issue raised in this writ petition is covered by the

judgment dated 11.11.2024 passed in W.P.(T) No. 5916 of 2024.

Therefore, the order passed by the 2nd respondent on 12.08.2021

imposing penalty and interest on the petitioner is set-aside in view of

Clause (5) of Section 16 inserted by the Finance (No.2) Act, 2024,

with effect from 01.07.2017 and the respondents are directed to allow

the petitioner to take Input Tax Credit in respect of delayed returns

filed for the Financial Year 2017-18. The interest and penalty levied on

the petitioner by the respondents shall be refunded with 6% per

annum interest from the date of such collection till the date of

repayment.

2. Accordingly, this writ petition stands disposed of.

(M. S. Ramachandra Rao, C.J.)

(Rajesh Shankar, J.) Manish/Ritesh