Jharkhand High Court
M/S. Bla Projects Pvt. Ltd vs The State Of Jharkhand & Anr on 15 March, 2021
Author: Aparesh Kumar Singh
Bench: Aparesh Kumar Singh, Anubha Rawat Choudhary
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P.(T) No. 396 of 2021
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M/s. Bla Projects Pvt. Ltd. --- --- Petitioner Versus The State of Jharkhand & Anr. -- --- Respondents
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CORAM: The Hon'ble Mr. Justice Aparesh Kumar Singh The Hon'ble Mrs. Justice Anubha Rawat Choudhary Through Video Conferencing
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For the Petitioner : Mr. Nitin Kr. Pasari, Adv.
Ms. Vishakha Gupta, Adv.
For the State : Mr. Sachin Kumar, A.A.G.-II
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03/15.03.2021 Learned counsel for the petitioner submits that a summary of
order has been issued under GST DRC-07 for realizing Rs.14,36,896/- towards tax, interest and penalty without following the provisions of law of the JGST Act, 2017. The matter relates to an alleged discrepancy in GSTR-2A and GSTR-3B of having availed ITC to the tune of Rs.6.17 Lakhs for the financial year 2018-19. Though the petitioner has initially replied to the notice dated 18th October 2019 on 4th November 2019 indicating that the discrepancy may only be Rs.44,303/- but after one year of such reply suddenly a show- cause notice in DRC-01 was issued alleging availment of excess ITC for the said year and asking the petitioner as to why interest and penalty totaling Rs.14,36,896/- be not imposed upon him. On the same day a show cause notice under Section 73 of the Act was also issued upon him. Petitioner sought time to verify the differences and also pointed out that there are differences in the ASMT-10 and the notice under Section 73 of the Act. However, without noticing petitioner's reply, a summary of the order contained in DRC-07 has been issued on 14.12.2020 vide Annexure-7.
Learned counsel for the petitioner further submits that earlier an ITC totaling Rs.12,30,238/- was blocked, out of which Rs.10,18,942/- was later on unblocked. ITC to the tune of Rs 4,21,698/- remains blocked as on date. Learned counsel for the petitioner has relied upon various provisions of the JGST Act 2017 in order to substantiate the challenge.
Learned counsel for the respondents State prays for and is allowed three weeks' time to file counter affidavit. Two weeks' time thereafter is allowed to the learned counsel for the petitioner to file reply, if necessary.
-2-Learned counsel for the respondents should bring on record the orders passed in the instant proceedings.
Matter be listed after five weeks. Learned counsel for the parties may submit their written notes, provisions of law and decisions on which they seek to rely upon, at least three days before the next date of hearing.
(Aparesh Kumar Singh, J.) (Anubha Rawat Choudhary, J.) Shamim/