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BLUESTAR MALLEABLE PVT. LTD. vs. THE STATE OF JHARKHAND AND OTHERS
(Jharkhand High Court)

Hon'ble Judges:

APARESH KUMAR SINGH
DEEPAK ROSHAN
Pet. Counsel
Atanu Banerjee
Res. Counsel
Amit Kumar

Petitioner / Applicant

BLUESTAR MALLEABLE PVT. LTD.
Respondent THE STATE OF JHARKHAND AND OTHERS
Court Jharkhand High Court
State

Jharkhand

Date Aug 18, 2022
Order No.

W.P.(T) No. 2043 of 2020 With W.P.(T) No. 2051 of 2020

Citation

2022(8) TAXREPLY 6231
Original Order
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ORDER

Per Deepak Roshan, J. Since both the se writ applications are interconnected as such both are heard together and being disposed of by this common order. 2. W.P.(T) No.2043 of 2020 has been preferred by the petitioner challenging the letter dated 6th November 2018 (Annexure 6) issued by the respondent no.3 Superintendent CGST & Central Excise, Jamshedpur whereby the petitioner has been called upon to pay interest for a sum of Rs.72,49,126/ on account of alleged irregular input tax credit taken by it on 24th August 2017 and reverted on 13th August 2018. Petitioner has also sought quashing of letter dated 28th January 2019 (Annexure 10) issued by the respondent no.3 whereby the objection of the petitioner against raising of the demand of interest under Section 50 of the Jharkhand Goods & Service Tax Act, 2017 (herein after to be referred as JGST Act) has been rejected. Petitioner has further sought declaration that it is not liable to pay interest for such mistake....

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