2016 (4) TMI 1436

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..... No. 44 of 2016 With I A No. 2285 of 2016 - -
CST, VAT & Sales Tax
Hon'ble Mr. Justice Virender Singh, Chief Justice And Hon'ble Mr. Justice Shree Chandrashekhar For the Appellant/Petitioner : Mr. Rahul Saboo, Advocate. For the Respondent Nos. 1­3 : Mr. P.S. Patwalia, ASGI, Mr. R.S.Muzumdar, Sr. Advocate, Mr. Kumar Vaibhav, Advocate. For the Respondent­State : Mr. Rajesh Shank .....

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..... hat under the Jharkhand Value Added Tax Act, 2005, the petitioner is a contractor whereas, M/s Hindustan Steel Works Construction Limited is the contractee and in terms of Section 44 of JVAT Act, 2005 r/w Rule 23 of the JVAT Rules, 2006, the contractee is liable for deduction of tax at source of advance tax which M/s Hindustan Steel Works Limited has already deducted from the running bills of the .....

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..... he company. Seriously, challenging the maintainability of the writ petition, Mr. Patwalia, the learned ASGI submits that except, a self­prepared statement of accounts vide Annexure­2, the petitioner has not produced even a chit of paper in support of the claim made by it. 4. At the outset, we may notice that the writ petition is bereft of foundational facts for seeking Mandamus to the res .....

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..... s 2007­08, 2008­09, 2009­10 and 2010­11 and demand notices have been issued to it by the Commercial Taxes Department and challenging the assessment orders the petitioner moved in Revision before the Commissioner of Commercial Taxes, Government of Jharkhand and the matter has been remitted back to the Assessing Authority for a fresh assessment after affording opportunity of hearing .....

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..... tioner­firm by the Assessing Authority, the present writ petition appears to be pre­mature also. Moreover, in view of order passed in W.P(T) No. 643 of 2016, the prayer of the petitioner cannot be granted. The dispute raised by the petitioner can be adjudicated by the Assessing Authority upon production of evidence by the petitioner. 5. Accordingly, we decline to interfere in the matter a .....

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