TMI Blog2021 (2) TMI 751X X X X Extracts X X X X X X X X Extracts X X X X ..... dService 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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this stage in such circumstances. Petitioner should appear before the respondent no.3 on 8thFebruary 2021. - W.P.(T) No. 2 996 of 20 20 - - - Dated:- 1-2-2021 - Hon ble Mr. Justice Aparesh Kumar Singh And Hon ble Mrs. Justice Anubha Rawat Choudhary For the Petitioner : Mr. Nitin Kr. Pasari , Adv. For the State : Mr. Piyush Chitresh, A.C. to A.G. ORDER Heard learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 17thAugust 2020. During pendency of the writ application, the demandswere revised as also stated at para-6 of the counter affidavit dated 27thNovember 2020. These two revised demand notices bearing no.458 and 459 dated 14thOctober 2020 have been assailed through I.A. No.6036/2020 by the petitioner. A counter affidavit to the instant I.A. has also been filed by the respondents. In substance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence of invoice and payment details, butinstead 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 aproceeding under Section 73(1) of the JGST Act read with Rule 142(1A) of the JGST Rules 2017 hasbeen initiated against the petitioner and is presently p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tances, this Court is also of the view that the petitioner should subject himself to the proceedings initiatedunder Section 73 of the JGST Act before the respondentno.3Deputy CommissionerofState Taxes, Adityapur Circle, Jamshedpurand produce all relevant documents, invoices, records, etc. for proper adjudication thereupon. It would not be proper for the WritCourt to enter into the merits of the co ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
