JUHI INDUSTRIES PVT. LTD. Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) Since common issue is involved in both these writ applications and belongs to same assesse for different period as such both are heard together and disposed of by this common order.

(2.) W.P. (T) No.1991 of 2021 relates to the period from July, 2017 to March, 2018 (AY-2017-18) and W.P. (T) No.1984 of 2021 relates to the period from April 2018 to 31/8/2018 (AY-2018-19).

(3.) The facts of the case are that on 13/8/2018 a search was conducted in the premises of the petitioner under Sec. 67 of the JGST Act for irregular claim of input tax credit mainly on the ground (in W.P.(T) No.1991/2021) that the petitioner has claimed input tax credit without making payment of value and tax of the inputs to the supplier within six months which is in contravention of 2nd/3rd proviso to Sec. 16(2) of the JGST Act. It is also held that credit of Rs.27.00 lakh (out of total Rs.19.43 Cr. constituting 1%) is not transported in heavy vehicle as per the vehicle numbers. Whereas, the ground for search in W.P. (T) No.1984/2021 is concerned; the petitioner made purchases only from one supplier, and there exist no proof of payment and secondly, on physical verification, difference in stock was found from the stock maintained in books of accounts.