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2021 (2) TMI 590 - HC - GSTInput Tax Credit - blocking of its electronic credit ledger due to non-filing of GSTR-3B by its vendor though GSTR-I was filed by him - Rule 86A(1)(a)(i) of the Jharkhand Goods and Service Tax Rules, 2017 - HELD THAT:- This Court is also of the view that the petitioner should subject himself to the proceedings initiated under Section 73 of the JGST Act before the respondentno.3Deputy Commissioner of State Taxes, Adityapur Circle, Jamshedpurand produce all relevant documents, invoices, records, etc. for proper adjudication thereupon. It would not be proper for the Writ Court to enter into the merits of the controversy at this stage in such circumstances. Petitioner should appear before the respondent no.3 on 8thFebruary 2021. Respondent no.3 would endeavour to conclude the proceedings preferably within a period of 12 weeks thereof. Petition disposed off.
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