2025 (10) TMI 810

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Counsel for the appellant and learned Counsel for the State-respondents. 2. The present interlocutory application has been filed for extension of the period of limitation as there is delay of 16 days in preferring the present memo of appeal. 3. Learned Counsel for the appellant submits that the time was consumed in seeking legal opinion and only due to this reason the memo of appeal could not be preferred within time. 4. Learned Counsel for the State-respondents has no objection in condoning the delay. 5. As such, the delay of 16 days in filing the appeal is hereby condoned and I.A. No.1 of 2024 is hereby allowed. Ref: I.A. No.2 of 2024 6. The present interlocutory application has been filed for stay of the impugned order....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....en preferred. The present miscellaneous appeal has arisen from Appeal Case No. PT-178 of 2019 whereas miscellaneous appeal No231 of 2024 had arisen from Appeal Case No.PT-179 of 2019. Counsel for the appellant submits that vide order dated 06.08.2025, Miscellaneous Appeal No.231 of 2024 was allowed by a coordinate Division Bench of this Hon'ble Court. Counsel for the appellant submits that since the matter directly and substantially in issue in the present appeal is exactly similar to the Miscellaneous Appeal No.231 of 2024, therefore, he submits that the present appeal may be allowed in the light of order dated 06.08.2025 passed in Miscellaneous Appeal No.231 of 2024 by Hon'ble Division Bench. 11. Learned Counsel for the State supported....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ity and imposition of interest under section 39(4) of the Bihar VAT Act, 2005 to the Lower Court for fresh examination and to pass fresh order in regard to the same." 2. On 30th July, 2025, we have passed the following order: "Learned counsel for the appellant submits that the matter could be disposed of in terms of the judgment referred in Hewlett Packard India Sales Pvt. Ltd. Vs. State of Assam and others reported in (2012) 56 VST 472 : 2012 SCC OnLine Gau 903; Canon India Private Limited Vs. State of T.N. reported in 2013 SCC OnLine Mad 2038 : (2014) 305 ELT 255 and Wep Peripherals Ltd. Lko. Throu Authorised Secy. Vs. Commissioner of Commercial Taxes U.P. Lucknow reported in 2018 SCC OnLine All 5572. 2. Learned....