2020 (3) TMI 11
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....d WP (T) No.310 of 2016 - -<br>CST, VAT & Sales Tax<br>MR. H.C. MISHRA AND MR. DEEPAK ROSHAN JJ. For the Petitioners: Mr. Sumeet Gadodia, Advocate : Ms. Shilpi Dandil, Advocate Mr. Ritesh Kumar Gupta, Advocate Mr. Ranjeet Kushwaha, Advocate For the Respondents: Mr. Atanu Banerjee, Sr.S.C.III Ms. Pooja Kumari, A.C. to S.C.III As the same question is involved in all these writ applications....
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....g purpose. Against the said order of imposing the penalty, admittedly, the petitioners have filed their appeals and the appeals are now pending before the Joint Commissioner of Commercial Taxes (Appeal), Hazaribagh Division, Hazaribagh, pursuant to the order dated 5.02.2020 passed by this Court in WP(T) No. 6963 of 2016 and analogous matters. In their appeals filed before the Appellate Authority, ....
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....cessional rate of tax, were not being used fully in the manufacturing process, rather they were being used for other purposes also, and accordingly, it was found that the petitioners had committed the offence under Section 10(d) of the Act, and liable to the penalty under Section 10-A of the Act, which was accordingly imposed upon them by the impugned orders dated 29.12.2015, and at the same time,....
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....lenge to the notices by the petitioners are based on the disputed questions of fact, to be decided by the appropriate authority, but cannot be looked into by the Writ Court. 6. By order dated 10th August 2016, in all these matters, ad-interim order of stay of operation, implementation and execution of the impugned orders dated 29.12.2015, passed by the Deputy Commissioner of Commercial Taxes, Ram....