BPL-KPL(JV) Vs State of Jharkhand (Jharkhand High Court)
Jharkhand High Court has directed M/s BPL-KPL (JV) to file a reply to a Goods and Services Tax (GST) scrutiny notice, dismissing a petition that sought to quash the notice and a subsequent show-cause notice. The petitioner had alleged that the scrutiny notice was issued beyond the scope of Section 61 of the CGST/JGST Act, 2017.
The petitioner had approached the court challenging a scrutiny notice in Form GST ASMT-10, dated September 23, 2024, arguing it exceeded the powers granted under Section 61. Additionally, they contested a show-cause notice in Form GST DRC-01, dated May 17, 2025, for the Financial Year 2020-21, issued under Section 74 of the Act, alleging suppression of facts. The petitioner highlighted that for the same issue concerning FY 2021-22, a notice under Section 73 had been issued, implying inconsistency.
Mr. Sachin Kumar, learned AAG-II for the State, informed the court that an identical issue had been resolved by the same bench on September 5, 2024, in W.P. (T) No. 4882 of 2024. In that precedent, the court had granted the petitioner liberty to explain the discrepancies sought in the notice, directing the authorities to consider the explanation and take subsequent action in accordance with law.
