Jharkhand High Court Stays Show-Cause Notices Issued By Two Different Authorities In Respect Of The Same Subject Matter

The Jharkhand High Court has stayed the show-cause notices issued by two different authorities in respect of the same subject matter as being outside its jurisdiction.

The division bench of Acting Chief Justice Aparesh Kumar Singh and Justice Deepak Roshan has listed the matter on 29.03.2023 for the next date of hearing.

The petitioner has challenged the show-cause notice issued by the Assistant Commissioner of State Tax, Office of the Deputy Commissioner of State Tax under Section 73(1) of the JGST Act, 2017. The other show cause notice was issued by the Deputy Commissioner of State Tax under Section 73 of the JGST Act, 2017 for the same tax period of April 2019–March 2020, in relation to which there is already an adjudication by the Appellate Authority against the Summary of Order in Form GST-DRC-07 dated March 16, 2020.

The department has not invoked any higher forum against the appellate order and has therefore accepted the order in appeal. There was no demand pending in respect thereof. The show-cause notices issued by two different authorities in respect of the same subject matter are without jurisdiction and in violation of the provisions of Section 112(3) of the JGST Act, 2017.

The department prayed for three weeks’ time to obtain instructions and file a counter affidavit.

The court stayed further proceedings in respect of the show-cause notice and summary of the show-cause notice issued by the Assistant Commissioner of State Tax, Office of the Deputy Commissioner of State Tax, and Deputy Commissioner of State Tax.

Case Title: M/s Ambey Mining Pvt. Ltd. Versus Commissioner of State Tax

Citation: W.P (T) No. 361 of 2023

Date: 08.02.2023

Counsel For Petitioner: Kartik Kurmy, Nitin Kr. Pasari

Counsel For Respondent: P.A.S. Pati

Click Here To Read The Order