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SRI RAM STONE WORKS & OTHERS vs. STATE OF JHARKHAND & OTHERS
(Jharkhand High Court)

Hon'ble Judges:

RAMACHANDRA RAO
DEEPAK ROSHAN
Pet. Counsel
Sumeet Kumar Gadodia
Shilpi Sandil Gadodia
Ranjeet Kushwaha
Res. Counsel
Sachin Kumar
Ashok Kumar Yadav
Piyush Chitresh

Petitioner / Applicant

SRI RAM STONE WORKS & OTHERS
Respondent STATE OF JHARKHAND & OTHERS
Court Jharkhand High Court
State

Jharkhand

Date May 9, 2025
Order No.

W. P. (T) No. 5535 of 2024, W. P. (T) No. 5425 of 2024, W. P. (T) 5427 of 2024, , W. P. (T) 5684 of 2024, W. P. (T) No. 5725 of 2024, W. P. (T) No. 5840 of 2024, W. P. (T) No. 5913 of 2024, W. P. (T) No. 6056 of 2024, W. P. (T) No. 6079 of 2024, W. P. (T) No. 6080 of 2024, W. P. (T) No. 6093 of 2024, W. P. (T) No. 6190 of 2024, W. P. (T) No. 171 of 2025, W. P. (T) No. 1239 of 2025.

Citation

2025(5) TAXREPLY 13240
Original Order
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ORDER

PER DEEPAK ROSHAN, J. Heard learned counsel for the parties. 2. Present batch of writ petitions are involving identical facts and are disposed of by this common order. 3. The only question for determination in these writ petitions is “Whether GST-ASMT-10 notices issued by Respondents purporting to invoke power under Section 61 of Jharkhand Goods and Services Tax Act, 2017 (‘JGST Act’) by alleging that Petitioners, in their returns filed under the Act, quoted lower market price than the actual market price and asking the Petitioners to explain the same, are wholly without jurisdiction and beyond the scope of Section 61 of the Act since the issue raised does not relate any discrepancy in the returns filed by Petitioners. ?” 4. Facts of all the cases are identical and, for convenience, facts pertaining to W.P.(T) No. 5535 of 2024 filed by M/s. Sri Ram Stone Works are enumerated herein. 5. Petitioners are mining lessees/dealers engaged in....

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