2015 (4) TMI 1164

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....ates, for the Petitioner. Shri Nivedita Nirvikar, Sr. S.C. and Vikas Kumar, AC to PAAG, for the Respondent. ORDER [Order per : Ramesh Kumar Datta, J. (Oral)]. - Heard learned counsel for the petitioner and learned counsels for the Customs Department and for the State of Bihar. 2. Both the writ applications arise out of assessment under the Bihar Value Added Tax Act, 2005 for the periods f....

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....ready filed an appeal, which is pending before the Joint Commissioner, Commercial Taxes (Appeals), where the petitioner has to file necessary evidence in order to get the relief which the petitioner is entitled to in view of the nature of the transactions. In the meantime, it is submitted that the Assistant Commissioner of Commercial Taxes, Patliputra Circle, Patna had issued a notice dated 26-11-....

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....7 thereof that in case of lost documents duplicate printout of EDI Shipping Bill cannot be allowed to be generated if it is lost, since extra copy of Shipping Bills are liable to be misused. However, a certificate can be issued by the Customs stating that "Let Export" order has been passed in the system to enable the goods to be accepted for export. It is submitted by learned counsel for the Custo....

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....ate Authority as the evidence of the nature of transactions. 8. On a consideration of the facts and circumstances of the case, CWJC No. 20978 of 2014 is disposed of with a direction that the petitioner shall file a fresh application before the Commissioner of Customs, Patna giving the details as enumerated in the annexure to the writ petition itself regarding the transactions in question, wh....