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RIMJHIM ISPAT LIMITED vs. THE STATE OF JHARKHAND & OTHERS
(Jharkhand High Court)

Hon'ble Judges:

RONGON MUKHOPADHYAY
DEEPAK ROSHAN
Pet. Counsel
Nitin Kumar Pasari
Res. Counsel
A. K. Yadav
Ranjan Kumar

Petitioner / Applicant

RIMJHIM ISPAT LIMITED
Respondent THE STATE OF JHARKHAND & OTHERS
Court Jharkhand High Court
State

Jharkhand

Date May 1, 2023
Order No.

W. P. (T) No. 4574 of 2021

Citation

2023(5) TAXREPLY 7398
Original Order
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ORDER

ORDER Heard the learned counsel for the respective sides. In this writ application, the petitioner has prayed for a direction upon the respondents to show cause as to how an Officer of the State Taxes could carry out the proceedings under Section 129(1) and (3) of the Act, that too when he is not the proper Officer under the Central Goods & Services Tax Act, 2017, for an inter-state transaction, necessarily falling under the ambit of Integrated Goods & Services Tax Act, 2017, in view of Section 20 of the said Act. The petitioner has further prayed for quashing and setting aside the order dated 15.02.2021 passed by the Proper Officer, whereby and where under, tax and penalty to the tune of Rs. 19,61,100/- has been imposed on the ground that E-way Bill had lost its validity without any finding of evasion of tax. The factual aspects reveal that on 04.02.2021 the petitioner had raised an invoice against the order of stainless steel rod weighing 30.180 MT by GEE Limited, ....

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