S. B. Enterprises Vs Directorate General of GST Intelligence (DGGI) (Jharkhand High Court)
The Jharkhand High Court, in a writ petition filed by S. B. Enterprises against the Directorate General of GST Intelligence (DGGI) and other respondents, issued notice and granted interim protection against further proceedings arising from the impugned orders. The petitioner challenged both the assessment order and the order passed by the appellate authority, contending that both orders had been passed against a dead person.
At the outset, the Court recorded that notice had been issued to the respondents and that Mr. P.A.S. Pati accepted notice on their behalf. The principal challenge raised by the petitioner was twofold. First, it was contended that the assessment order as well as the appellate authority’s order were passed against a deceased person. Second, the petitioner contended that the primary authority as well as the appellate authority under the Central GST legislation lacked jurisdiction and that jurisdiction lay only with the State GST authorities.
The Court considered the jurisdictional objection at the interim stage and observed that, prima facie, there was force in the allegation that the impugned assessment order and appellate order had been passed against a dead person. On that basis, the Court did not permit further proceedings pursuant to the impugned orders to continue during the pendency of the matter.
Accordingly, the High Court directed that there shall be an interim stay of all further proceedings pursuant to the impugned orders. The order is therefore confined, at this stage, to interim protection and does not record a final determination of the jurisdictional issue or the substantive challenge to the impugned orders.
The matter was directed to be listed on 13.06.2025.
FULL TEXT OF THE JUDGMENT/ORDER OF JHARKHAND HIGH COURT
Issue notice to respondents.
2. Mr. P.A.S Pati accepts notice on behalf of the respondents.
3. It is contended that the impugned assessment order as well as the appellate authority’s order are both passed against a dead person and that the primary authority as well as the appellate authority under the Central GST legislation have no jurisdiction and only the State GST authorities have jurisdiction. Prima facie, we find force in the said allegation.
4. Therefore, there shall be interim stay of all further proceedings pursuant to the impugned orders.
5. List this case on 13.06.2025.
