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VINMAN CONSTRUCTIONS LIMITED AND OTHER vs. THE STATE OF JHARKHAND AND OTHERS
(Jharkhand High Court)

Hon'ble Judges:

APARESH KUMAR SINGH
DEEPAK ROSHAN
Pet. Counsel
Amrita Sinha
Res. Counsel
P.a.s. Pati

Petitioner / Applicant

VINMAN CONSTRUCTIONS LIMITED AND OTHER
Respondent THE STATE OF JHARKHAND AND OTHERS
Court Jharkhand High Court
State

Jharkhand

Date Feb 22, 2022
Order No.

W.P (T) No. 786 of 2021

Citation

2022(2) TAXREPLY 5406
Original Order
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ORDER

Heard learned counsel for the parties. 2. Petitioner, a Company engaged in construction work got itself registered under the GST Act in December 2017. According to it, during the period under consideration i.e. December 2017 to March 2018, it had not undertaken any work. However, a project loan was taken by it in December 2017 for business purposes from Dewan Housing Finance Corporation Limited (DHFL), for which, DHFL charged ₹ 16.00 crores as loan processing fees along with GST @ 18% i.e. ₹ 2.88 crores and issued two invoices dated 30.12.2017 and 28.03.2018 (Annexure-2 series). Petitioner even furnished the details of inward supplies of services received under Sub Section (2) of Section 38 of Jharkhand Goods and Services Tax Act, 2017 (in short ‘JGST Act, 2017’) showing taxable value of inward supply of ₹ 16.00 crores and claims to have paid Input tax to the tune of ₹ 2.88 crores. According to the petitioner, since no work was being undertaken in the month o....

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