TMI Blog2021 (2) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... STR-3B by its vendor (respondent no.4) though GSTR-I was filed by him. Two demand notices (Annexure-5 series) bearing nos.39 and 40 of the same date i.e. 5thAugust 2020 were issued by the Deputy Commissioner, State Taxes(respondent no.3). The instant notices were issued under Rule 86A(1)(a)(i) of the Jharkhand Goods and Service Tax Rules, 2017 as according to the respondent no.3, ITC availed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent no.4 was shown as non-existent dealer . The revised notice has been issued under Rule 86A(1)(b) on the basis that the respondent no.4 is a GSTR-3B return defaulter. It is further case of the petitioner that transaction between the petitioner and the respondent no.4 were over by 2ndMay 2019 whereas Rule 86A has been brought by way of an amendment w.e.f. 1stJanuary 2020 vide notification da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oceeding under Section 73 of the JGST Act has been initiated against the petitioner, he should appear and place all the relevant documents, invoices, etc. before the respondent no.3 Deputy Commissioner of State Taxes, Adityapur Circle, Jamshedpur instead of pursuing the writ petition at this stage. Learned counsel for the petitioner is not in a position to dispute that since the proceedings hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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