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SURSARITA VANIJYA PRIVATE LIMITED vs. PRINCIPAL COMMISSIONER OF CENTRAL GOODS & SERVICES TAX & OTHERS
(Jharkhand High Court)

Hon'ble Judges:

SUJIT NARAYAN PRASAD
ARUN KUMAR RAI
Pet. Counsel
M.s Mittal
Salona Mittal
Res. Counsel
P.s.a. Swaroop Pati

Petitioner / Applicant

SURSARITA VANIJYA PRIVATE LIMITED

Respondent PRINCIPAL COMMISSIONER OF CENTRAL GOODS & SERVICES TAX & OTHERS
Court Jharkhand High Court
State

Jharkhand

Date Sep 2, 2024
Order No.

W. P. (T) No. 1598 of 2024

Citation

2024(9) TAXREPLY 10749
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ORDER

ORDER The instant writ petition has been filed under Article 226 of the Constitution of India by seeking for the following reliefs : (i) For issuance of an appropriate writ(s)/order(s)/direction(s) including a writ of Certiorari for quashing/setting aside the order dated 06.12.2023, received on12.12.2023 issued in Form GST DRC-07 (Annexure-12) by the Respondent No.2 wherein the Petitioner has been directed to pay an amount of Rs.42,58,557/- under Section 73, along with interest at the rate of 18% per annum under Section 50, and penalty of Rs.4,25,856/- under Section 122 (2) (a) and Rs.42,58,557/- under Section 122 (1) on the alleged ground that Input Tax Credit has been availed in contravention of Section 16 (2) (c) of the Central Goods and Services Act, 2017 (‘the Act’), especially since the seller has undergone liquidation under the provisions of the Insolvency and bankruptcy Code, 2016 (‘IBC’), and which fact was made known to the Respondent Author....

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