2022 (2) TMI 554

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....r>GST<br>2022 (2) TMI 554 - JHARKHAND HIGH COURT - TMI<br>JHARKHAND HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 7-2-2022<br>W. P. (T) No. 2986 of 2021 - -<br>GST<br>HON&#39;BLE MR. JUSTICE APARESH KUMAR SINGH And HON&#39;BLE MR. JUSTICE DEEPAK ROSHAN For the Petitioners : M/s Amrita Sinha, Aditya Mohan Khandelwal, Advocates For the Respondents : Mr. Salona Mittal, A.C. to Mr.....

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....ner of State Taxes, Bokaro Circle, Bokaro (Respondent No.6) being Reference Number 259 dated 28.09.2020 u/s 73(9) of the Jharkhand GST Act (Annexure-10), hereinafter referred to as, &#39;GST Act&#39; and consequential demand notice being DRC- 07 dated 28.09.2020(Annexure-11); whereby and whereunder the respondent no. 6 has been pleased to direct the petitioner to reverse the amount of Input Tax Cr....

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....cancelled on 27.06.2019. Therefore the writ petition is maintainable and the impugned order deserves to be quashed and the matter needs to be remanded to the Assessing Authority to consider the explanation of the petitioner with proper application of mind. 4. Respondents have filed counter affidavit. Learned counsel for the respondent has contended that the I.T.C availed by the petitioner again....

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....assessee is required to avail the alternative remedy of appeal. The exceptional circumstances in which the writ petition may be maintainable under Article 226 of the Constitution of India is enumerated under para 11 of the judgment namely (i) a breach of fundamental rights;(ii) a violation of the principles of natural justice; (iii) an excess of jurisdiction; or (iv) a challenge to the vires of th....