9911796707
TMI Blog2022 (2) TMI 786X X X X Extracts X X X X X X X X Extracts X X X X ..... n petitioner is not covered under section 39(4) of the Bihar Value Added Tax, 2005 - wrongful availment of input tax credit in excess - concealment of particulars of sale/purchase, or wrongly declared its turnover, or wrongly claimed input tax credit, the levy of interest - classification on the basis of previous Audit Objection and treating the same to be sacrosanct - intention of the Respondents is not to decide the matter on merits but elongate the life of the litigation without serving the cause of justice. HELD THAT:- 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of certiorari for quashing the demand notice dated 26.03.2021 (Annexure 10 ) issued to the Petitioner in Form N-II by the Deputy Commissioner State Tax, Special Circle Patna. iii) To issue an appropriate writ order or direction in the nature of certiorari for quashing the assessment order dated 14.02.2015 passed by the Assistant Commissioner State Tax Special Circle Patna under section 31 of the Bihar VAT Act. iv) During the pendency of this writ application to issue an appropriate writ, order or direction in the nature of mandamus commanding the Respondents not to take any coercive steps against the petitioner for the recovery of disputed tax amount, and interest. v) This Hon'ble Court may further adjudicate and hold that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... declared its turnover, or wrongly claimed input tax credit, the levy of interest is not justified . x. This Hon'ble Court may further adjudicate and hold that the assessing officer cannot take a different opinion with regard classification on the basis of previous Audit Objection and treating the same to be sacrosanct. xi) This Hon'ble Court may further adjudicate and hold that from the facts and circumstances of the case, it is evident that the intention of the Respondents is not to decide the matter on merits but elongate the life of the litigation without serving the cause of justice. xii) To grant any other relief or reliefs for which the petitioner is found entitled in the facts and the circumstances of the case. O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... today; (b) Petitioner shall comply with the condition of pre-deposit for hearing of the appeal. If that were so, the appeal shall be decided on merits. However, if the amount is not deposited for whatever reason(s), same shall be done before the next date; (c) This deposit shall be without prejudice to the respective rights and contention of the parties and subject to the order passed by the Appellate Authority. However, if it is ultimately found that the petitioner s deposit is in excess, the same shall be refunded within three months from the date of passing of the order; (d) We also direct for de-freezing/de-attaching of the bank account(s) of the writ-petitioner, if attached in reference to the proceedings, subject matter of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kes recourse to such remedies, before the appropriate forum, the same shall be dealt with, in accordance with law, with a reasonable dispatch; (o) We have not expressed any opinion on merits and all issues are left open; (p) If possible, proceedings during the time of current Pandemic [Covid-19] be conducted through digital mode; We are constrained to pass such an order, as already observed supra that the matter pertains to the year 2012-13 as such appeal be positively decided within a period of three months from the date of its filing along with a copy of this order. The instant petition sands disposed of in the aforesaid terms. Interlocutory Application(s), if any, also stands disposed of. Learned counsel for the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X
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