The Jharkhand High Court recently stayed the proceedings in respect of a Show Cause Notice (SCN) issued against the petitioner whereas the matter was already adjudicated by the appellate authority.
The counsel for the petitioner Kartik Kurmy submitted that the impugned show-cause notice dated 16.09.2022 along with Summary of Show Cause Notice in Form GST-DRC-01 of the same date issued by the Assistant Commissioner of State Tax under Section 73(1) of JGST Act, 2017 and other impugned Show-Cause Notice dated 20.10.2022 along with Summary of Show Cause Notice of the same date issued to him.
The notice and summary was issued by the The Deputy Commissioner of State Tax, West Circle, Ranchi under section 73 of JGST Act, 2017 are for the same tax period April 2019-March 2020, in relation to which, there is already an adjudication by the Appellate Authority.
It was submitted that, “Department has not invoked any higher Forum against the Appellate order and that way accepted the order in Appeal. There is no demand pending in respect thereof.”
It was further submitted that, “As such, the impugned Show-Cause Notices issued by two different authorities in respect of the same subject matter are without jurisdiction and in teeth of the provisions of Section 112(3) of JGST Act, 2017.”
The counsel for the State, P A S Pati prayed for and was allowed three weeks’ time to obtain instruction and file a counter affidavit.
A week’s time was also allowed for the petitioner to file a reply, if any.
The Division Bench of the Acting Chief Justice Aparesh Kumar Singh and Justice Deepak Roshan stayed the proceedings in respect of the impugned Show Cause Notice and Summary of SCN, giving an interim relief to the assessee.
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