2018 (9) TMI 1110

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....eased to issue: A) a writ of certiorari and/or any other appropriate writ, direction or order, requiring the respondents and in particular respondent No.1 to certify to this Hon'ble Court all the records of this case in which the impugned demand notice (Annexure P/1) as also the garnishee orders/ notices (Annexure P/2) have been issued and after examining the legality and/or propriety thereof, quash the same. B) a writ of Prohibition and/or any other writ, direction or order for prohibiting and/or restraining the respondents and in particular respondent No.1 from enforcing any demand for taxes contrary to the scheme sanctioned by BIFR or contrary to section 22 of SICA without obtaining permission from BIFR and/or prohi....

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....o Premier Industries (India) Limited as defined in Clause 4.7 in Annexure-A of the said Scheme and not to the petitioner. 5. It is also come from the record that no relief has been granted to the petitioner either by the BIFR or by the State, the petitioner is, therefore, not entitled for any relief. The petitioner has no locus standi to raise objection in respect to the notice issued to M/s. Kriti Nutrients Limited as nothing has been produced before this Court to show whether M/s. Kirti Nutrients Limited has ever authorized the petitioner to raise such grievance before this Court. The petitioner has no authority to challenge the notice issued to M/s. Kirti Nutrients Limited. 6. It is not in dispute that the petitioner is a transfere....

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....yment of admitted balance amount of the VAT for the financial year 2015-16 despite submitting the tax return itself on 18.8.2015, 26.11.2015, 10.12.2016 and 28.4.2016. 9. Since the petitioner has not deposited the aforesaid admitted payable tax amount, the respondents have rightly issued the notice dated 7.10.2016 under Section 24(5)(a) of the VAT Act, 2002. Inspite of notice, the petitioner chooses not to pay the admitted tax liabilities and, therefore, the respondents have initiated the special mode of recovery by issuing the garnishee order dated 26.10.2016, which is an independent action under Section 28(1) of the M. P. Value Added Tax Act, 2002. 10. A reliance has been placed by the petitioner in respect of order dated 17.2.2011 ....