Jharkhand High Court

M/S. N. P. Construction vs Union Of India on 6 May, 2025

Author: Rajesh Shankar

Bench: Rajesh Shankar

               IN THE HIGH COURT OF JHARKHAND AT RANCHI
                            W.P. (T) No. 2274 of 2025
             M/s. N. P. Construction, (A Proprietorship Concern), having its office at 4th
             Floor, Plot No. 501, Kapila Enclave, Block-B, Chira Chas, P.O. & P.S.
             Bokaro, District Bokaro, PIN-827013, Jharkhand, through its proprietor
             namely, Pramod Singh, aged about 63 years, son of Sheodani Singh,
             resident of Sector-I/C, Quarter No. 499, P.O. Sector-1, P.S. City Thana,
             Bokaro Steel City, District Bokaro, PIN-827001, Jharkhand.
                                                                           ...    Petitioner
                                          Versus
             1. Union of India, through the Principal Commissioner, Central Goods &
                 Services Tax & Central Excise, Ranchi, having its office at Central
                 Revenue, Building, 5A, Main Road, Ranchi, P.O. G.P.O., P.S. Kotwali,
                 District Ranchi, PIN-834001, Jharkhand.
             2. Additional Commissioner, Central Goods & Services Tax & Central
                 Excise Commissionerate, Ranchi, having its office at Central Revenue
                 Building, 5A, Main Road, Ranchi, P.O. G.P.O., P.S. Kotwali, District
                 Ranchi, PIN-834001, Jharkhand.
                                                                       ...     Respondents
                                          ---------

CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE RAJESH SHANKAR

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For the Petitioner: Mr. Sumeet Gadodia, Advocate Mr. Ranjit Kushwaha, Advocate Mr. K. Hari, Advocate For the Respondents: Mr. P.A.S. Pati, Sr. S.C. (CGST)

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02/Dated: 06.05.2025

1. Notice to the respondents.

2. Mr. P.A.S. Pati, learned counsel, accepts notice for all respondents.

3. Since the impugned order dt. 23.01.2025 passed by 2nd Respondent

is on the basis of a consolidated show-cause notice issued to the petitioner

on 19.12.2023 for the financial years 2017-18 and 2019-20 and since

similar actions have been deprecated by the Madras High Court in a

judgment dt. 18.12.2023 in W.P. No.33164 of 2023 and by the Karnataka

High Court in order dt. 15.01.2025 in W.P. No.26164 of 2024, there shall be

stay of all further proceedings pursuant to the impugned order.

4. List on 22.07.2025.