MICROMAX INFORMATICS LTD. Vs. STATE OF BIHAR

JUDGEMENT

(1.) Heard Mr. Ravi Bhardwaj, learned counsel appearing for the petitioner in all the three writ petitions, Mr. Vikas Kumar, learned Standing Counsel No. 11 in C.W.J.C. No. 4655 of 2019, Mr. Pawan Kumar, learned AC to GA 1 in C.W.J.C. No. 4672 of 2019 and Mr. Kumar Pankaj, learned AC to SC 5 in C.W.J.C. No. 4682 of 2019 appearing for the State.

(2.) In each of the three writ petitions, the petitioner is aggrieved by the conditions put by the appellate authority for the purpose of grant of ad interim stay to the demand raised under Sec. 25 read with Sec. 39 of the Bihar Value Added Tax Act, 2005 (hereinafter referred to as 'the Act'), a copy of which is enclosed with Annexure-4 (series) which also accompanies the assessment order passed in exercise of jurisdiction vested in the prescribed authority under Sec. 31 of 'the Act'.

(3.) Three writ petitions have been filed by the same petitioner for different periods i.e. 2012-13, 2014-15 and 2013- 14 respectively.