2023 (10) TMI 640

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....T.L. 379 (Pat.)<br>PATNA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 6-10-2023<br>Civil Writ Jurisdiction Case No. 1384 of 2021 - -<br>GST<br>Honourable The Chief Justice And Honourable Mr. Justice Rajiv Roy For the Petitioner/s : Mr.Gautam Kumar Kejriwal, Advocate For the Respondent/s : Dr. K. N. Singh, ASG, Mr. Anshuman Singh, CGC. ORAL JUDGMENT PER: HONOURABLE THE CH....

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....voice at Annexure-2 levied CGST and SGST at 9% each. The petitioner on the basis of the invoice paid the amounts and obtained possession of the materials. 3. It is the submission of the petitioner that the partners of the petitioner were not aware of the requirements and only later, when the tax consultant was apprised of the delivery/sale invoice, it was pointed out that since the goods were t....

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....e petitioner received the goods at Jharkhand. If the petitioner had intended to move the material out of the State, the petitioner should have specified it and also insisted that the sale be treated as an Inter-State one. The auction though conducted in Samastipur, the sale was to be effected from Jharkhand and unless the sale occasions the movement of goods outside the State, it cannot be termed ....

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....ompliance of th provisions of the taxation enactment. Such understanding cannot also regulate an input tax credit without such credit being shown in the ledger account maintained by the assessee with the Department. 7. In this context, we have to reiterate that even in the writ petition there is nothing produced to prove that the goods had, in fact, moved outside the State of Jharkhand. 8. W....