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SHRI SAI SUPER MARKET vs. UNION OF INDIA & OTHERS
(Jharkhand High Court)

Hon'ble Judges:

RAMACHANDRA RAO
DEEPAK ROSHAN

Pet. Counsel

Amrita Sinha

Res. Counsel

Amit Kumar

Petitioner / Applicant	SHRI SAI SUPER MARKET
Respondent	UNION OF INDIA & OTHERS
Court	Jharkhand High Court
State	Jharkhand
Date	Nov 11, 2024
Order No.	W. P. (T) No. 5916 of 2024
Citation	2024(11) TAXREPLY 11622
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ORDER
M.S. RAMACHANDRA RAO, C.J.(ORAL) 1) This application has been filed seeking for the following reliefs:- (i) For issuance of an appropriate writ/order/direction, including Writ of Certiorari for quashing/setting aside the Order-in-Original No. 08/SUPDT./CGST&CX/ CHAS-II/BK-1/2024 dated 14.08.2024 [Annexure-8] passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred as “CGST, 2017” for short) by Respondent No. 4, wherein by relying upon provisions of Section 16(4) of the CGST Act, 2017, Input Tax Credit (hereinafter referred as "ITC" for short) to the tune of Rs. 11,93,004/- has been disallowed for the Financial Year 2019-20 and Petitioner has been directed to reverse the said amount of ITC along with applicable rate of interest and penalty on the sole ground that Petitioner filed its Monthly Returns in GSTR-3B after due date of furnishing of returns under Section 39 of the CGST Act, 2017; especially because, vide ....