EMC LIMITED Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) These two writ petitions involve identical questions of facts and law and hence, are being decided by this common order.

(2.) Learned counsel Shri Sunil Bhandari has put in appearance on behalf of the respondents, but reply to both the writ petitions has not been filed. Today, when the matters were taken up, Shri Bhandari submitted that the arguments can be heard without waiting for reply because purely legal issues are involved in both writ petitions.

(3.) Show cause notices dtd. 7/2/2020 and consequential orders dtd. 22/4/2020 passed by the respondent Deputy Commissioner, State Tax, Anti-Evasion, Bhilwara, whereby the petitioner has been called upon to explain as to why the ITC claimed by it for the Financial Years 2017-18 and 2018-19 may not be reversed are assailed in these writ petitions.