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ASTHA FERROTECH PRIVATE LIMITED vs. THE STATE OF JHARKHAND AND OTHERS
(Jharkhand High Court)

Hon'ble Judges:

APARESH KUMAR SINGH
ANUBHA RAWAT CHOUDHARY

Pet. Counsel

Nitin Kr. Pasari

Res. Counsel

Piyush Chitresh

Petitioner / Applicant	ASTHA FERROTECH PRIVATE LIMITED
Respondent	THE STATE OF JHARKHAND AND OTHERS
Court	Jharkhand High Court
State	Jharkhand
Date	Feb 1, 2021
Order No.	W.P.(T) No. 2 996 of 20 20
Citation	2021(2) TAXREPLY 3892
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ORDER
Heard learned counsel for the petitioner Mr. Nitin Kr. Pasari and Mr. Piyush Chitresh, A.C. to learned A.G. Writ petitioner approached this Court on blocking of its electronic credit ledger due to non-filing of GSTR-3B by its vendor (respondent no.4) though GSTR-I was filed by him. Two demand notices (Annexure-5 series) bearing nos.39 and 40 of the same date i.e. 5thAugust 2020 were issued by the Deputy Commissioner, State Taxes(respondent no.3). The instant notices were issued under Rule 86A(1)(a)(i) of the Jharkhand Goods and Service Tax Rules, 2017 as according to the respondent no.3, ITC availed by the petitioner was ineligible. Petitioner was asked to reverse the ITC equivalent to ₹ 21,38,760/-and ₹ 2,79,720/-with interest computed under Section 50 of the JGST Act, 2017respectively thereupon by 17thAugust 2020. During pendency of the writ application, the demands were revised as also stated at para-6 of the counter affidavit dated 27thNovember 2020. These two revised de....