2022 (2) TMI 786

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....d for the following relief(s): "To issue an appropriate writ, order or direction in the nature of certiorari for quashing the order dated 26.03.2021 (Annexure 9) passed by the Deputy Commissioner State Tax, Special Circle Patna, pertaining to the year, 2012-2013, whereby and whereunder remand of the matter from Joint Commissioner, the Deputy Commissioner has rejected the classification of goods by the petitioner and disallowed the deduction for sale returns and imposed a tax liability of Rs. 94,56,972.00/- and also levied interest of Rs. 1,30,53,683.53 on wholly erroneous grounds. ii) To issue an appropriate writ, order or direction in the nature of certiorari for quashing the demand notice dated 26.03.2021 (Annexure 10 ) ....

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.... Tax, 2005. viii) This Hon'ble Court may further adjudicate and hold that interest under section 39(4) of the Bihar Value Added Tax, 2005 can only be levied when a dealer has a) wrongly claimed either the whole or part of his turnover as not taxable and, has consequently, paid lesser amount of tax than payable by him; or (i) wrongly declared his turnover or any particulars thereof and thereby has reduced the amount of tax payable under this Act; or (i) wrongly claimed input tax credit in excess of what he is entitled to under this Act. ix) This Hon'ble Court may further adjudicate and hold that since the petitioner has not concealed any particulars of sale/purchase, or wrongly declared its turnover, or wrongly clai....

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.... authority. At this stage, Shri Suraj Samdarsi states that the petitioner does not press the present petition on merits reserving liberty to file an appeal within a period of four weeks from today. However direction be issued for expeditious disposal of appeal. Shri Vikash Kumar, learned S.C.-11 states that if the appeal is preferred within the said period, the issue of limitation would not come in the way of the petitioner and the appeal would positively be heard and decided on merits, in accordance with law. Statement accepted and taken on record. As such, we dispose of the present petition on the following terms:- (a) Petitioner shall file appeal, if not already filed, within a period of four weeks from today; ....

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.... (h) During pendency of the appeal, no coercive steps shall be taken against the petitioner. (i) The Appellate Authority shall pass a fresh order only after affording adequate opportunity to all concerned, including the writ petitioner; (j) Petitioner through learned counsel undertakes to fully cooperate in such proceedings and not take unnecessary adjournment; (k) The Appellate Authority shall pass a speaking order assigning reasons, copy whereof shall be supplied to the parties; (l) Liberty reserved to the petitioner to challenge the order, if required and desired; (m) Equally, liberty reserved to the parties to take recourse to such other remedies as are otherwise available in accordance with....