Sri Ram Stone Works Vs State of Jharkhand
Date: May 9, 2025
Subject Matter
Selling goods at a lower price than the prevalent market price does not constitute a discrepancy in the returns as per Section 61
Summary
The case concerns a series of writ petitions challenging GST-ASMT-10 notices issued under Section 61 of the Jharkhand Goods and Services Tax Act, 2017. The petitioners, involved in the sale of stone boulders and chips, argued that these notices were…
FULL TEXT OF THE JUDGMENT/ORDER OF JHARKHAND HIGH COURT 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 Section 61 of Jharkhand Goods and Se…