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2021 (2) TMI 751 - HC - GSTIneligible ITC availed - Blocking of its electronic credit ledger due to non-filing of GSTR-3B by its vendor - Rule 86A(1)(a)(i) of the Jharkhand Goods andService Tax Rules, 2017 - the case of the petitioner is that these notices have been issued without proper application of mind - Principles of natural justice - HELD THAT:- Under the revised notice the demand has been reduced since the tax dues have been partially deposited through the interim resolution professional. Petitioner has shown evidence of invoice and payment details, but instead of proceeding against the vendor (respondent no.4),the impugned notices have been issued for reversal of ITC against the petitioner. However, learned counsel for the petitioner does not dispute that a proceeding under Section 73(1) of the JGST Act read with Rule 142(1A) of the JGST Rules 2017 has been initiated against the petitioner and is presently pending before the respondent no.3. 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 respondent no.3 Deputy Commissioner of State Taxes, Adityapur Circle, Jamshedpur and 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.
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