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JUHI INDUSTRIES PVT. LTD vs. THE STATE OF JHARKHAND
(Jharkhand High Court)

Hon'ble Judges:

APARESH KUMAR SINGH
DEEPAK ROSHAN

Pet. Counsel

Kartik Kurmi

N. K. Pasari

Sidhi Jalan

Res. Counsel

Sachin Kumar

Petitioner / Applicant	JUHI INDUSTRIES PVT. LTD
Respondent	THE STATE OF JHARKHAND
Court	Jharkhand High Court
State	Jharkhand
Date	Jun 27, 2022
Order No.	W.P.(T) No. 1991 of 2021 With W.P.(T) No. 1984 of 2021
Citation	2022(6) TAXREPLY 6023
Original Order
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ORDER
Since common issue is involved in both these writ applications and belongs to same assesse for different period as such both are heard together and disposed of by this common order. 2. W.P. (T) No.1991 of 2021 relates to the period from July, 2017 to March, 2018 (AY-2017-18) and W.P. (T) No.1984 of 2021 relates to the period from April 2018 to 31.8.2018 (AY-2018-19). 3. The facts of the case are that on 13-08-2018 a search was conducted in the premises of the petitioner under Section 67 of the JGST Act for irregular claim of input tax credit mainly on the ground (in W.P.(T) No.1991/2021) that the petitioner has claimed input tax credit without making payment of value and tax of the inputs to the supplier within six months which is in contravention of 2nd/3rd proviso to Section 16(2) of the JGST Act. It is also held that credit of Rs.27 lakh (out of total Rs.19.43 Cr. constituting 1%) is not transported in heavy vehicle as per the vehicle numbers. Whereas, the ground for sear....