OM SAI RAM ENTERPRISES Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) Heard learned counsel for the parties.

(2.) The instant writ application has been preferred for following reliefs:-

(3.) The brief facts of the case is that an inspection in terms of Sec. 67 of Jharkhand Goods and Service Tax Act, 2017 (hereinafter to be referred as 'JGST Act' for short) was carried out in the business premises of the petitioner. In the inspection report observations were made that the petitioner has claimed excess ITC and has made certain claims of ITC which were not available to it. In the said inspection report it was suggested that the petitioner, without actual receipt of goods has availed the benefit of ITC only on the basis of paper transaction.