PARSVNATH DEVELOPERS LTD. Vs. STATE OF BIHAR

JUDGEMENT

(1.) Heard Mr. Rakesh Kumar Singh, learned counsel for the petitioner and Mr. Kumar Manish, S.C.5 for the State.

(2.) This writ petition is filed to question the notice dated 06.05.2015 issued by the respondent No.4, the Deputy Commissioner, State Taxes, Patna Circle Patna in purported exercise of power vested in him to reopen the assessment under Section 33 of the Value Added Tax Act, 2005 (hereinafter referred to as 'the Act') for the assessment year 2012-13 on the audit objection of the Accountant General.

(3.) Although exhaustive arguments have been advanced by learned State counsel to object to the submission of Mr. Singh that the issue in hand is squarely covered by the judgment of this Court rendered in the case of Tata Projects versus State of Bihar reported in 2019(4) BLJ 387 but in our opinion it is a failed attempt.