TMI Blog2022 (2) TMI 554X X X X Extracts X X X X X X X X Extracts X X X X ..... - 2022 (2) TMI 554 - JHARKHAND HIGH COURT - TMI - Permission for withdrawal of petition - Validity of SCN - respondent no. 7, at the stage of show cause notice itself, has already pre-judged and pre-decided the entire issue and has even passed order fasting liability towards tax, interest and penalty upon the Petitioner - ex-parte order - reversal of input tax credit - violation of principles of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no. 131 dated 31.07.2020 (Annexure-5) u/s 73 (1) and Rule 142(1) of the GST Act, wherein the respondent no. 7, at the stage of show cause notice itself, has already pre-judged and pre-decided the entire issue and has even passed order fasting liability towards tax, interest and penalty upon the Petitioner. b) For issuance of an appropriate writ or writs in the nature of Certiorari for quashing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner has pressed the challenge on the ground that the impugned order dated 28.09.2020 (Annexure-10) has been passed without proper application of mind and does not contain any reasons for rejection of the reply/ explanation given by the petitioner as to the rightful availment of Input Tax Credit by them supported by documents such a invoices, GST returns including the fact of existence of re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it for the period in question. Apart from that, learned counsel for the respondent has taken a categorical plea of availability of alternative remedy of appeal under Section 107 of the JGST Act, 2017. Learned counsel for the respondent has relied upon recent judgment of the Apex Court in the case of Assistant Commissioner of State Tax and others Vrs. Commercial Steel Limited reported in 2021 SCC O ..... X X X X Extracts X X X X X X X X Extracts X X X X
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