2016 (2) TMI 1055

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.... For the Respondent : Mr. Rajesh Shankar, G.A. Mr. Abhay Prakash & Mr. Lukesh Kumar, Advocates ORDER 1. This writ petition has been preferred mainly challenging "ordercum-show cause type letter", which is at Annexure-2 to the memo of this writ petition dated 31.12.2015. 2. Learned counsel appearing for the petitioner has argued out the case at length and submitted that amendment has bee....

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....Value Added Tax Act, 2005, nonetheless, it is submitted by the learned counsel for the petitioner that Annexure-2 should be given effect to only as a notice and the direction given in the last paragraph of Annexure-2, may not be treated as a concluded amount to be paid by this petitioner. Similarly, for imposing penalty under Section 40(2) Jharkhand Value Added Tax Act, 2005 also Annexure-2 should....

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....in the memo of this writ petition may be permitted to be raised before the Competent Authority. Learned counsel for the respondent-State has submitted that the proceedings under Section 70(1) of the Jharkhand Value Added Tax, Act 2005 have been initiated and concluded vide order dated 25.01.2016, whereby the Competent Authority has decided to initiate the proceedings under Section 40(2) of the Jha....