2025 (1) TMI 1248

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....dt. 15.12.2020 passed by the 2nd Respondent. 2) Petitioner is registered under the Jharkhand Goods and Services Tax Act, 2017, as an assessee. 3) For the financial year 2018-19, the 2nd Respondent passed an order dt. 15.12.2020 (Annexure-1) that the petitioner has availed excess amount of Input Tax Credit in GSTR-3B than the amount of Input Tax Credit available as per GSTR-2A for the tax period and the extent of Input Tax Credit available is Rs.25,53,145.55. The case of the petitioner 4) According to the petitioner, it had filed appropriate returns and availed appropriate Input Tax Credit by filing GSTR-3B on the basis of invoices and records, and that the order dt. 15.12.2020 was passed by the 2nd Respondent without issuing any....

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....nd Respondent. 10) It is admitted that the petitioner preferred an appeal to the Court of Joint Commissioner of State Tax (Appeal), Dhanbad Division, Dhanbad, and that the said appeal came to be rejected on 28.02.2022 (Annexure-3) on the ground that "there was no valid/lawful document or submission submitted". 11) It is contended that the order passed by the Primary Authority was as per the procedure under the Act. 12) It is also stated that there was no submission by the petitioner during the adjudication or appeal proceedings which indicated that the petitioner was in possession of documents required for claiming Input Tax Credit and that the petitioner has actually discharged his statutory obligation including payment of tax to ....

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....heard. There is no evidence that such opportunity of hearing was provided to the appellant by the Joint Commissioner. 19) Moreover, under Section 107(12) of the Act, the order of the Appellate Authority disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for such decision. A reading of Annexure-3 order dt. 28.02.2022 shows that all these requirements are missing. Also, there is no evidence to show that the Appellate Authority had asked the petitioner to submit any document and that the petitioner did not submit the same. 20) Since the order (Annexure-3) passed by the Appellate Authority is in blatant violation of the above provisions of the Jharkhand Good....