Sanjeet Kumar Bhagat Vs Commissioner of State Tax (Jharkhand High Court)
The Jharkhand High Court recently adjudicated a writ petition filed by Sanjeet Kumar Bhagat challenging a series of orders from the State Tax Commissioner related to alleged discrepancies in Input Tax Credit (ITC) for the period April 2018 to March 2019 under the Jharkhand Goods and Service Tax Act, 2017.
The petitioner had initially contested the validity of the original Show Cause Notice (dated August 27, 2020) and the final Summary of Order (FORM GST DRC-07), arguing that the notice was vague, a mechanical reproduction of Section 73 of the JGST Act, and lacked jurisdiction. Crucially, the petitioner also challenged the Appellate Authority’s Order (dated September 13, 2021) which rejected his statutory appeal.
Court’s Finding on the Appellate Order
The High Court chose not to examine the merits of the underlying tax dispute, the validity of the initial Show Cause Notice, or the ITC claim discrepancy. Instead, the Court focused on the procedural lapse at the appellate level.
The bench observed that the First Appellate Authority had dismissed the petitioner’s appeal “solely on the ground of non-receipt of the certified copies.” The Court categorized this action as “hyper technical,” asserting that such a view should not be taken, especially in tax matters which involve financial liability for the assessee.
