2025 (1) TMI 195 - HC - GST

High Court Allows Petitioner Two Weeks to Respond to Second Show-Cause Notice u/s 61 of JGST Act.

M/s Maa Tara Stone Works Versus State of Jharkhand, Joint Commissioner of State Tax, Assistant Commissioner of State Tax, State Tax Officer Jharkhand

The HC disposed of the writ petition, allowing the petitioner to respond to the second show-cause notice within two weeks. The court directed the ... Jurisdiction and power to issue SCN u/s 61 of the JGST Act - HELD THAT:- This writ petition is disposed of by giving liberty to the petitioner to explain the reason which has been sought in the second show-cause, within two weeks and the authority concerned will consider the same in accordance with law and depending upon the conclusion, follow-up action be taken in view of the mandate of Section 61 of the JGST Act. The Jharkhand High Court, presided over by the Acting Chief Justice and Justice Arun Kumar Rai, addressed a writ petition filed under Article 226 of the Constitution of India. The petitioner sought to quash the Notice in Form GST ASMT 10, issued under Section 61 of the JGST Act and Rule 99(1) of the JGST Rules, claiming it was 'wholly without jurisdiction.'Counsel for the petitioner, Mr. Sumeet Gadodia, argued that a second show-cause notice had been issued following a response to the first. He requested the court to allow the petitioner to respond to the second notice. The respondent's counsel, Ms. Rishi Bharati, did not oppose this request.The court disposed of the writ petition, granting the petitioner liberty to respond to the second show-cause notice within two weeks. The concerned authority was directed to consider the response in accordance with the law, as mandated by Section 61 of the JGST Act, and take appropriate follow-up action.