Disposed¶21

M/S Jyoti Stone Works (a Proprietorship Concern) Thro Its Proprietor Namely Jagdish Prasad Narsaria v. State of Jharkhand through the Secretary, Department of State Tax

Jharkhand HC3 Sept 2024WPC/4846/2024

Case brief

AI extract

What is this about?

High Court of Jharkhand at Ranchi, W.P.(T) No. 4846 of 2024, disposed on 03-09-2024. Key terms: Form GST ASMT 10 notice (Annexure-2); Section 61 GST Act follow-up action; Article 226 writ petition; Sahibganj Circle State Tax authorities; Assistant Commissioner of State Tax directed to act; response already filed; quashing sought; no objection by State counsel (AC to AG); petitioner M/s Jyoti Stone Works (Jagdish Prasad Narsaria); bench Sujit Narayan Prasad ACJ and Arun Kumar Rai J.

What did the court decide?

Direction to respondent no.3 (Assistant Commissioner of State Tax, Sahibganj Circle) to take follow-up action on the notice in accordance with law ¶21

M/S Jyoti Stone Works (a Proprietorship Concern) Thro… — GST and Indirect Tax | Jharkhand HC (2024)

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IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No. 4846 of 2024

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M/s Jyoti Stone Works, (A Proprietorship Concern), having its office at Mouza Lohanda Bedo, P.O. & P.S. Sahebganj, District-Sahebganj, through its Proprietor, namely, Jagdish Prasad Narsaria, aged about 60 years, son of Hari Prasad Narsaria, resident of Savera Vastralay, Chowk Bazar, Sahebganj, P.O. & P.S. Sahebganj, District-Sahebganj, PIN816190, Jharkhand.

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… … Petitioner

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Versus

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State of Jharkhand, through the Secretary, Department of State Tax, having its office at Jharkhand Mantralaya (Project Building), P.O. Dhurwa, P.S. Jagannathpur, District Ranchi (Jharkhand), PIN 834004.

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Joint Commissioner of State Tax, Sahibganj Circle, having its office at Sahibganj, P.O. and P.S. Sahibganj, District Sahibganj (Jharkhand), PIN 816109.

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Assistant Commissioner of State Tax, Sahibganj Circle, having its office at Sahibganj, P.O. and P.S. Sahibganj, District Sahibganj (Jharkhand), PIN 816109.

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State Tax Officer, Sahibganj Circle, having its office at Sahibganj, P.O. and P.S. Sahibganj, District Sahibganj (Jharkhand), PIN 816109.

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… …. Respondents

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CORAM: HON’BLE THE ACTI NG CHIEF JUSTICE HON’BLE MR. JUSTICE ARUN KUMAR RAI

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---------- For the Petitioner : Mr. Sumeet Gadodia, Advocate For the Respondents : Mr. Mohan Kr. Dubey, AC to AG

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02/Dated: 03^rd September, 2024

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The instant writ petition has been filed under Article 226 of the Constitution of India seeking therein quashing of the Notice contained in Form GST ASMT 10 (Annexure-2).

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Mr. Sumeet Gadodia, learned counsel for the petitioner, at the outset, has submitted that since the notice has been issued in Form GST ASMT 10 (Annexure-2), response thereto has already been filed, as such, now the follow-up action is to be taken by the authority concerned in view of the provision of Section 61 of the GST Act or any other Act pertaining to the consideration of the said notice, as such, direction may be issued upon the concerned competent authority to take follow-up action.

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Mr. Mohan Kr. Dubey, learned AC to learned Advocate General has raised no objection.

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Considering the same, the respondent no.3 is directed to proceed by taking follow-up action, in accordance with law.

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Accordingly, the instant writ petition is disposed of.

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(Sujit Narayan Prasad, A.C.J.)

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(Arun Kumar Rai, J.)

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Saurabh /-

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M/S Jyoti Stone Works (a Proprietorship Concern) Thro Its Proprietor Namely Jagdish Prasad Narsaria v. State of Jharkhand through the Secretary, Department of State Tax

Case brief

What is this about?

What did the court decide?

M/S Jyoti Stone Works (a Proprietorship Concern) Thro Its Proprietor Namely Jagdish Prasad Narsaria v. State of Jharkhand through the Secretary, Department of State Tax

Case brief

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