GODAVARI COMMODITIES LTD Vs. STATE OF JHARKHAND
LAWS(JHAR)-2022-4-15
HIGH COURT OF JHARKHAND
Decided on
April 18,2022
Godavari Commodities Ltd
Appellant
VERSUS
STATE OF JHARKHAND
Respondents
Referred Judgements :-
ENPROCOM ENTERPRISES LTD. VS. THE ASSISTANT COMMISSIONER OF STATE TAX [REFERRED TO]CERASANITARYWARE LIMITED VS. STATE OF GUJARAT [REFERRED TO]
M/S NKAS SERVICES PRIVATE LIMITED VS. STATE OF JHARKHAND [REFERRED TO]
BENQ CATERING AND ALLIED SERVICES PRIVATE LIMITED VS. ASSISTANT COMMISSIONER [REFERRED TO]
OCEAN SPARKLE LIMITED VS. ASSISTANT COMMISSIONER (ST) [REFERRED TO]
ALKEM LABORATORIES LIMITED VS. UNION OF INDIA BY THE HON'BLE GUJARAT HIGH COURT [REFERRED TO]
KHEM CHAND VS. UNION OF INDIA [REFERRED TO]
LARSEN AND TUBRO LTD VS. COMMISSIONER OF CENTRAL EXCISE [REFERRED TO]
COMMISSIONER OF CENTRAL EXCISE BANGALORE VS. BRINDAVAN BEVERAGES P LTD [REFERRED TO]
JUDGEMENT
DEEPAK ROSHAN, J. -
(1.)Heard learned counsel for the parties.
(2.)Since both these writ applications are interconnected and common issue is involved, as such both are being heard together and disposed of by this common judgment.
(3.)Writ Petition No. 3908 of 2020 pertains to the Financial Year 2017-18 wherein the petitioner prayed for quashing and setting aside "summary of the order" as contained in Form-GST DRC 07 dtd. 11/9/2020 issued by respondent no.4 whereby the petitioner was directed to make payment of tax, interest and penalty. Similarly Writ Petition No. 3909 of 2020 pertains to Financial Year 2018-19 wherein petitioner has made similar relief for quashing "summary of the order" as contained in Form-GST DRC 07 dtd. 11/9/2020.
(2.)Since both these writ applications are interconnected and common issue is involved, as such both are being heard together and disposed of by this common judgment.
(3.)Writ Petition No. 3908 of 2020 pertains to the Financial Year 2017-18 wherein the petitioner prayed for quashing and setting aside "summary of the order" as contained in Form-GST DRC 07 dtd. 11/9/2020 issued by respondent no.4 whereby the petitioner was directed to make payment of tax, interest and penalty. Similarly Writ Petition No. 3909 of 2020 pertains to Financial Year 2018-19 wherein petitioner has made similar relief for quashing "summary of the order" as contained in Form-GST DRC 07 dtd. 11/9/2020.
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