2022 (3) TMI 450

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....itions have been preferred for the following reliefs: W.P.(T) No. 136 of 2017 (a) For quashing and setting aside the Reassessment-cum-penalty Order passed on 14.10.2016 (Annexure-12) by the Assistant Commissioner of Commercial Taxes, Bokaro Circle, Bokaro under Section 42(3) of the Jharkhand Value Added Tax Act, 2005 for the period 2010-11 (VAT) pursuant to a non-existing audit objection (Annexure-7), which was raised against the original assessment order dated 28.1.2014 (Annexure-3), which original assessment order was already set aside by the Commissioner vide order dated 13.7.2016 (Annexure-8) with a direction to the assessing officer to pass fresh assessment order in accordance with law after considering Form JVAT 404 and such other....

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....-12) demanding tax, interest and penalty from the Petitioner to the tune of Rs. 6,87,92,258/-, after deducting Rs. 10,48,043/ - already paid by the Petitioner. (e) For a declaration that initiation of reassessment proceeding u/s 40(1) of the JVAT Act vide order sheet dated 14.7.2015 contained in Annexure-5 in the light of proviso to Section 42(3) of the said Act on the basis of audit objection (Annexure-7) by the Commercial Taxes Officer, Bokaro Circle, Bokaro is void ab initio because he failed to record his own satisfaction and reasons to believe to the effect that whole or any part of the turnover of the Petitioner in respect to the said year 2010-11 has either i) escaped assessment; or ii) been under assessed; or iii) been asses....

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....Circle, Bokaro because there was no existing assessment order passed u/s 35 of the JVAT Act read with section 9(2) of the CST Act since the original assessment order dated 28.1.2014 (Annexure-3) was already set aside by the Commissioner of Commercial Taxes Jharkhand, Ranchi vide his revisional order dated 13.7.2016 (Annexure-8) passed in Revision Case No. CC(S) 24/2015 by which the case was remanded to the assessing officer to pass a fresh order in accordance with law, as already stated above. (c) For a direction to the concerned Respondent to pass a fresh assessment order u/s 35(6) of the JVAT Act read with section 9(2) of the CST Act as directed by the Commissioner of Commercial Taxes Jharkhand, Ranchi vide its aforesaid revisional orde....

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.... order(s), direction (s) as your Lordships may deem fit and proper under the facts and circumstances of this case for imparting substantial and conscionable Justice to the petitioner. 3. Learned senior counsel for the petitioner submits that reassessment order dated 14th October, 2016 (Annexure-12) is illegal and void ab-initio since the matter was remanded by the Revisional Authority vide order dated 13th July, 2016 by setting aside the original assessment order. Though, petitioner produced the Books of Accounts and other documents including Form JVAT 404 in original and also original C Form for availing the benefit for concessional rate of tax, but instead of passing fresh assessment order under Section 35(6) of JVAT Act, 2005 as directe....