2025:JHHC:12752-DB IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No.3140 of 2024 ----- Mukesh Kumar Singh, son of Sri Jairam Singh, resident of Gohar, P.O. Kusunda, P.S. Kusunda, District-Dhanbad .......... Petitioner. -Versus- 1. The Commissioner, Jharkhand Goods and Service Tax, having its office at Kanke Road, P.O. Kanke, P.S. Gonda, District Ranchi. 2. Deputy Commissioner, Jharkhand Goods and Service Tax, Dhanbad Circle, Dhanbad, having his office at Luby Circular Road, P.O. ISM, P.S. Hirapur, District-Dhanbad. 3. State Tax Officer, Jharkhand Goods and Service Tax, Dhanbad Circle, Dhanbad, having his office at Luby Circular Road, P.O. ISM, P.S. Hirapur, District-Dhanbad. .......... Respondents. ----- CORAM : HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR ----- For the Petitioner : Mr. Deepak Kr. Sinha, Advocate For the State : Mr. Gaurav Raj, A.C. to AAG-II ----- Order No.06 Date: 29.04.2025 1. Heard both sides. 2. The issue raised in this writ petition is covered by the judgment dated 24th January, 2025 in W.P.(T) No.3141 of 2024. 3. Therefore, for reasons alike, this writ petition is allowed; order dated 2nd March, 2021 passed by the respondent no.2, confirmed by the order dated 4th November, 2022 of the respondent no.2 and notice dated 5th April, 2024 issued by the respondent no.3 are set aside on account of non-compliance with Sections 107(8) and 107(2) of the Jharkhand Goods and Services Tax Act, 2017; matter is remitted back to the respondent no.3, who is directed to issue a notice of hearing to the petitioner, consider the documents, if any, which petitioner seeks to rely on and files before the said officer, and then pass a reasoned order in accordance with law. 2025:JHHC:12752-DB 4. It is needless to observe that the petitioner is permitted to file all documents on which he wishes to rely on including any case law before the respondent no.3. 5. No costs. (M.S. Ramachandra Rao, C.J.) (Rajesh Shankar, J.) Sanjay/Rohit