2022 (12) TMI 594

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....94 - JHARKHAND HIGH COURT - TMI<br>JHARKHAND HIGH COURT - HC<br>Dated:- 19-10-2022<br>W.P (T) No. 3342 of 2022 - -<br>CST, VAT & Sales Tax<br>HON'BLE MR. JUSTICE APARESH KUMAR SINGH AND HON'BLE MR. JUSTICE DEEPAK ROSHAN For the Petitioner: M/s Sumeet Gadodia, Salona Mittal, Advocates For the Resp.-State: Mr. P.A.S. Pati, G.A-II Interlocutory Application No. 9617/2022 has been preferred for igno....

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....09 (Annexure-2) under section 17(2) read with section 19(1) of Bihar Finance Act, 1981. Learned Tribunal upheld the appellate order dated 12.12.2014 passed by the Joint Commissioner of Commercial Taxes (Appeals), Jamshedpur Division, Jamshedpur (Respondent No. 3) and rejected the contention of the petitioner both on merits as also in respect of the plea of lack of proper notice in the statutory Fo....

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....n of reassessment proceedings. However, despite the breakup contained in the annual audit report of the petitioner clearly showing the amount of Rs. 187.43 crore as relating to other Divisions of Tata Steel, same were erroneously added to the gross turnover of the Steel Division at Jamshedpur and levied to tax amounting to Rs. 6,64,65,700/- @ 4%. It is submitted that the Appellate Authority upheld....

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.... not in conformity with the provisions of Jharkhand Value Added Tax Act, 2005 and the Rules framed thereunder. The Apex Court affirmed the view taken by this Court that the show-cause notice was infirm and not in conformity with the Act and Rules and therefore, did not require any interference. However, the Apex Court was of the view that after setting aside the impugned orders on the grounds of l....