M/s. Bharat Coking Coal Ltd v. Commissioner, Commercial Taxes Department, Ranchi
Case at a glance
Outcome
Disposed of
1613 of 2022, the writ petition is disposed of as infructuous
Provisions considered
- Jharkhand Value Added Tax Act, 2005 ss. 46, 80(1)
Key paragraphs
- Para 33. Having regard to the aforesaid facts and statements made through instant I.A. No. 1613 of 2022, the writ petition is disposed of as infructuous. Consequently, the instant I.A stands disposed of. jk/ (Aparesh Kumar Singh, J) (Deepak Roshan,J)
Judgment
CORAM: Hon’ble Mr. Justice Aparesh Kumar Singh Hon’ble Mr. Justice Deepak Roshan --- Through: Video Conferencing --- For the Petitioner : Ms. Rakhi Sharma, Advocate For the Respondents : Mr. Manoj Kumar, G.A.-III ---- 04/02.03.2022 Writ petition was preferred for the following reliefs: a. For quashing and setting aside the Revised Demand Notice in Process No. 2339 dated 10.10.2019 contained (Annexure-2) issued by the Deputy Commissioner of State Tax, Jharia Circle (Respondent No. 4), whereby and whereunder the petitioner has been directed to deposit, interalia, an amount of Rs. 15,67,81,902.00 on account of VAT for the period 2013-14 (CST) by 17.10.2019 failing which Special Mode of Recovery under Section 46 of the Jharkhand Value Added Tax Act, 2005 (hereinafter referred to as ‘the Act’) shall be initiated against the Petitioner, as the same is illegal, arbitrary, malafide, without jurisdiction and issued in complete violation of the provisions of the Act and rules made thereunder and in view of the admitted fact that the Revision Petition being Revision Case No. DN-14 of 2019 filed by the Petitioner under Section 80(1) of the Jharkhand Value Added Tax Act, 2005, along with stay petition, are pending and sub- judice before the learned Commercial Taxes Tribunal, Jharkhand, Ranchi b. For a direction upon the concerned Respondents not to take any coercive actions against the petitioner for realization of the amount, as mentioned in the impugned Revised Demand Notice, contained in Process No. 2339 dated 10.10.2019 (Annexure-2), during the pendency of the Revision Petition being No. DN-14 of 2019 along with stay petition before learned Commercial Taxes Tribunal, Jharkhand, Ranchi c. For any other appropriate Writ(s), Order(s), Direction(s) as may be deemed fit and proper by your Lordships for doing substantial and conscionable justice to the Petitioner.
During pendency of the writ petition, learned Commercial Taxes Tribunal, Jharkhand, Ranchi has disposed of the Revision Case no. DN-14 of 2019 vide order dated 29.01.2020 and remitted the matter to the appellate authority for passing fresh order. Such statement has been made in I.A. No. 1613 of 2022. Learned counsel for the petitioner, therefore, seeks permission to withdraw this writ petition as it has become infructuous.
Operative part
Having regard to the aforesaid facts and statements made through instant I.A. No. 1613 of 2022, the writ petition is disposed of as infructuous. Consequently, the instant I.A stands disposed of. jk/ (Aparesh Kumar Singh, J) (Deepak Roshan,J)
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: 1613 of 2022, the writ petition is disposed of as infructuous
Which statutory provisions did this judgment involve?
Jharkhand Value Added Tax Act, 2005 — ss. 46, 80(1).
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.