2023 (7) TMI 655

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Jalan, Advocate For the Respondents : Mr. Ashok Kumar Yadav, Sr. S.C.-I Mr. Anish Kr. Mishra, A.C. to Sr. S.C.-I In all these petitions common question of law and facts are involved that is why all these petitions have been heard together with the consent of the learned counsel for the parties. 2. Heard Mr. N.K. Pasari, learned counsel for the petitioners and Mr. Ashok Kumar Yadav, learned counsel for the respondents. 3. W.P.(Cr) No. 301 of 2021 has been filed for quashing the order taking cognizance dated 02.08.2021 including entire criminal proceeding in connection with Economic Offences Case No. 09/2021, pending in the Court of learned Sub-Judge-cum-Special Judge, Economic Offences, Ranchi . 4. W.P.(Cr) No. 302 of 2021 ha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....omplaint case has been filed in all the cases. 9. Mr. N.K. Pasari, learned counsel for the petitioners submits that the petitioners are the firms, proprietorship and partnership. He submits that based on the said assessment the said complaint case has been filed and the said assessment was challenged before this Court in W.P.(T) No. 27/2021, W.P.(T) No. 28/2021, W.P.(T) No. 29/2021, W.P.(T) No. 41/2021 and W.P.(T) No. 59/2021. He submits that in all these petitions initially the petitioners in respective writ petitions have challenged the respective summary orders/adjudication orders on the ground that the revisional authority without passing the order under section 108 of the JGST Act, 2017 had just returned the revision applications fi....