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AKA LOGISTICS PRIVATE LIMITED vs. UNION OF INDIA AND OTHERS
(Jharkhand High Court)

Hon'ble Judges:

SUJIT NARAYAN PRASAD
ARUN KUMAR RAI
Pet. Counsel
Kartik Kurmy
Nitin Kr. Pasari
Sidhi Jalan
Res. Counsel
Debolina Sen Hirani

Petitioner / Applicant

AKA LOGISTICS PRIVATE LIMITED

Respondent UNION OF INDIA AND OTHERS
Court Jharkhand High Court
State

Jharkhand

Date Oct 3, 2024
Order No.

W. P. (T) No. 5071 of 2023 W. P. (T) No. 4861 of 2023 W. P. (T) No. 6464 of 2023 W. P. (T) No. 6465 of 2023 W. P. (T) No. 4638 of 2024 W. P. (T) No. 4676 of 2024

Citation

2024(10) TAXREPLY 11144
Original Order
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ORDER

ORDER Per Sujit Narayan Prasad, J. 1. The instant writ petitions have been filed under Article 226 of the Constitution of India wherein demand notice-cum-show cause notices dated 31.03.2023 issued by the respondent no.2 in exercise of power conferred under Section 74(1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act, 2017) for the period from July, 2020 to March, 2022; November, 2017 to April, 2020; November, 2017 to April, 2020; July, 2020 to March, 2022; April, 2019 to March, 2022 and; April, 2019 to March, 2022, respectively, have been assailed on the ground of lack of jurisdiction. 2. Since in all these writ petitions, common issue has been raised, as such, are being taken up together for its consideration. 3. Since the show cause notices are under challenge in these batch of writ petitions and hence, serious objection has been raised on behalf of the respondent-Union of India and the CGST agitating the issue that these cases ....

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