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OM PRAKASH STORE vs. THE STATE OF JHARKHAND AND OTHERS
(Jharkhand High Court)

Hon'ble Judges:

APARESH KUMAR SINGH
DEEPAK ROSHAN
Pet. Counsel
Sumeet Gadodia
Shilpi Sandil Gadodia
Res. Counsel
P.a.s. Pati

Petitioner / Applicant

OM PRAKASH STORE
Respondent THE STATE OF JHARKHAND AND OTHERS
Court Jharkhand High Court
State

Jharkhand

Date Aug 18, 2022
Order No.

W.P. (T) No. 1526 of 2022 W.P. (T) No. 1527 of 2022

Citation

2022(8) TAXREPLY 6229
Original Order
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ORDER

ORDER Per Deepak Roshan, J : Since common issue is involved in both these writ petitions, as such both are heard together and being disposed of by this common order. 2. Writ petition no. 1526 of 2022 relates to the financial year 2017-18; whereas Writ Petition no. 1527 of 2022 relates to the period from April 2018 to June, 2019. 3. The petitioner in both these writ applications have assailed the adjudication orders, both dated 12.09.2019, on the ground of not following the statutory provisions as enshrined under JGST Act and settled principles of natural justice by the respondents. The petitioner has also challenged the initiation of proceeding which was issued vide Form GST-13 dated 08.09.2021 in both the writ applications. Petitioner has further prayed for a declaration that the adjudication order passed in both these writ application in exercise of power under Section 73 of the Jharkhand Goods and Service Tax, Act, (hereinafter to be referred as JGST Act.)....

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