M/s ESL Steel Limited (earlier known as Electrosteel v. State of Jharkhand, Ministry of Finance, Dhurwa, Ranchi
Case at a glance
- Bench
- DEEPAK ROSHAN
Outcome
Disposed of
The writ petition is disposed of
Provisions considered
- Jharkhand Value Added Tax Act, 2005 s. 80(4)
Key paragraphs
- Para 55. The writ petition is disposed of. (Aparesh Kumar Singh, A.C.J.) (Deepak Roshan, J.) A.Mohanty
Judgment
HON’BLE MR. JUSTICE DEEPAK ROSHAN For the Petitioner : M/s Biren Poddar, Sr. Adv., Deepak Kr. Sinha, For the Respondents : M/s Ashok Kr. Yadav, Sr.S.C-I, Rituraj, Anish Kr. Piyush Poddar, Rakhi Sharma, Manav Poddar, Advs. Mishra, A.C to Sr.S.C.-I 04/25.01.2023 The writ petition was preferred for the following reliefs: a)
For a direction upon the Respondent No. 2 i.e. the Commissioner of Commercial Taxes, Jharkhand, Ranchi to immediately pass order and dispose of the revision petition being Revision Case No. CC(S) 192 of 2020, filed by the Petitioner for the period 2015-16 (VAT) under Section 80(4) of the Jharkhand Value Added Tax Act, 2005, challenging the ex-parte Assessment Order dated 08.03.2019 passed by the Respondent No. 3, which revision petition has already been heard by the said Revisional Authority (Respondent No.2) as back as on 04.03.2022 (Annexure-2), but even after expiry of more than 6 months from the date of conclusion of final hearing, no order has been passed on the aforesaid revision petition, despite making application dated 16.09.2022 (Annexure-3) for passing of an order over the same at the earliest. b) 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 petitioner
. justice
Learned counsel for the petitioner submits that even after expiry of six months from the date of conclusion of final hearing, the Revision Case No. CC(S) 192 of 2020 has not been disposed of by the Commissioner of Commercial Taxes, Jharkhand, Ranchi-Respondent no.2. Therefore, petitioner has been compelled to approach this Court.
Learned counsel for the Respondent State submits that the writ petition may be disposed of at this stage with a simplicitor direction upon the respondent no.2 to decide the pending revision case in accordance with law expeditiously. -2-
Having regard to the nature of relief prayed for, since the Revision Case No. CC(S) 192 of 2020 is pending before the respondent no.2 Commissioner of Commercial Taxes, Commercial Taxes Department, Ranchi in which, allegedly hearing has been concluded 6 months back, we deem it proper to direct respondent no.2 Commissioner of Commercial Taxes, Commercial Taxes Department, Ranchi to dispose of the Revision Case No. CC(S) 192 of 2020 within a period of 6 weeks from the date of receipt of copy of this order, if not already decided.
Operative part
The writ petition is disposed of. (Aparesh Kumar Singh, A.C.J.) (Deepak Roshan, J.) A.Mohanty
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: The writ petition is disposed of
Which statutory provisions did this judgment involve?
Jharkhand Value Added Tax Act, 2005 — s. 80(4).
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.