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VINAYAK METAL AND CHEMICALS AND OTHERS vs. THE STATE OF JHARKHAND AND OTHERS
(Jharkhand High Court)

Hon'ble Judges:

APARESH KUMAR SINGH
DEEPAK ROSHAN
Pet. Counsel
Nitin Kr. Pasari
Sidhijalan
Res. Counsel
Sachin Kumar
Ashok Kr. Yadav

Petitioner / Applicant

VINAYAK METAL AND CHEMICALS AND OTHERS
Respondent THE STATE OF JHARKHAND AND OTHERS
Court Jharkhand High Court
State

Jharkhand

Date Nov 14, 2022
Order No.

W.P.(T) No. 3022 of 2020 With W.P.(T) No.463 of 2021 W.P.(T) No.466 of 2021 W.P.(T) No.476 of 2021 W.P.(T) No.477 of 2021

Citation

2022(11) TAXREPLY 6585
Original Order
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ORDER

Heard learned counsel for the parties. 2. Since in all these writ applications common issue is involved; as such all are being heard together and disposed of by this common order. 3. The petitioners in all these writ applications have challenged the respective summary notices in terms of GST DRC-01 read with Rule 142 of the JGST Rules,and summary orders in Form DRC-07 respective adjudication orders and all consequential orders and also the entire adjudication proceedings and further for a direction upon the respondents to unblocked/re-credit the amount of Input Tax Credit illegally blocked / debited from the Electronic Credit Ledger of the petitioners. 4. The brief facts as emerges by going through the documents/averments made in all these writ applications, it appears that the petitioners are business concern, engaged in trading of Iron & Steel, Coal and Salt and for the purpose of aforesaid, since they were registered dealers under the Value Added Tax have migrated....

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