SRI RAM STONE WORKS Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) Heard learned counsel for the parties.

(2.) Present batch of writ petitions are involving identical facts and are disposed of by this common order.

(3.) The only question for determination in these writ petitions is Whether GST-ASMT-10 notices issued by Respondents purporting to invoke power under Sec. 61 of Jharkhand Goods and Services Tax Act, 2017 ('JGST Act') by alleging that Petitioners, in their returns filed under the Act, quoted lower market price than the actual market price and asking the Petitioners to explain the same, are wholly without jurisdiction and beyond the scope of Sec. 61 of the Act since the issue raised does not relate any discrepancy in the returns filed by Petitioners.