The Division Bench of Jharkhand High Court stayed the proceedings finding that show cause notices issued by two different authorities on the same subject matter were without jurisdiction.
S Kartik Kurmy, on behalf of the petitioner – Ambey Mining Pvt. Ltd contended that the impugned show-cause notice dated 16.09.2022 along with Summary of ShowCause Notice in Form GST-DRC-01 of the same date issued by the Respondent No. 3 under Section 73(1) of JGST Act, 2017 and other impugned Show-Cause Notice dated 20.10.2022 along with Summary of ShowCause Notice of the same date issued by the Respondent No. 2 under section 73 of JGST Act, 2017 were for the same tax period April 2019- March 2020, in relation to which, there was already an adjudication by the Appellate Authority vide order dated 16.01.2021 against the Summary of Order in Form GST-DRC-07 dated 16.03.2020.
He also submitted that, Department had not invoked any higher Forum against the Appellate order and that way accepted the order in appeal. There was no demand pending in respect thereof. He further contended that the impugned Show-Cause Notices issued by two different authorities in respect of the same subject matter were without jurisdiction and in teeth of the provisions of Section 112(3) of JGST Act, 2017.
Nitin Kr. Pasari who appeared for the revenue was allowed three weeks’ time to obtain instruction and file counter affidavit and one week time thereafter was allowed to the petitioner to file a reply.
The Bench comprising of Acting Chief Justice Aparesh Kumar Singh, and Justice Deepak Roshan stayed further proceedings in respect of the impugned ShowCause Notice dated 16.09.2022 along with Summary of Show-Cause Notice in Form GST-DRC-01 issued by the Respondent No. 3 and other impugned Show-Cause Notice dated 20.10.2022 along with Summary of Show- 2. Cause Notice issued by the Respondent and listed the case on 29.03.2023.
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