BLA INFRASTRUCTURE PRIVATE LIMITED Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) Heard learned counsel for the parties.

(2.) The instant writ application has been preferred by the petitioner praying therein for the following reliefs:

(3.) The brief facts of the case are that the petitioner is a registered dealer under the Goods and Services Tax Act and is carrying out business of loading, unloading of Coal and transportation of coal loaded into tipper. In the month of January 2021, alleging mismatch in GSTR-1 and GSTR-3B for the month of September 2019, Show Cause Notice under Sec. 74 of the JGST Act, 2017 was issued and ex-parte order was passed vide order dtd. 31/8/2021, imposing liability of Rs.16,90,442.00, which inter alia included tax, interest and penalty.