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MUKESH KUMAR SINGH vs. THE COMMISSIONER, JHARKHAND GOODS AND SERVICE TAX, RANCHI & OTHERS
(Jharkhand High Court)

Hon'ble Judges:

RAMACHANDRA RAO
GAUTAM KUMAR CHOUDHARY
Pet. Counsel
Deepak Kumar Sinha
Res. Counsel
Ashok Kumar Yadav

Petitioner / Applicant

MUKESH KUMAR SINGH

Respondent THE COMMISSIONER, JHARKHAND GOODS AND SERVICE TAX, RANCHI & OTHERS
Court Jharkhand High Court
State

Jharkhand

Date Jan 24, 2025
Order No.

W. P. (T) No. 3141 of 2024

Citation

2025(1) TAXREPLY 12289
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ORDER

PER M.S. RAMACHANDRA RAO, C.J. 1) In this writ petition, the petitioner is assailing order dt. 28.02.2022 (Annexure-3) passed by the Joint Commissioner confirming the order 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 notice to the petitioner and without any information demanding Rs....

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