M/S HINDUSTAN STEELWORKS CONSTRUCTION LIMITED, A COMPANY DULY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT, 1956 AND A GOVERNMENT OF INDIA UNDERTAKING, HAVING ITS REGISTERED OFFICE AT P Vs. THE STATE OF JHARKHAND THROUGH THE SECRETARY CUM COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, JHARKHAND, RANCHI, HAVING HIS OFFICE AT PROJECT BUILDING, DHURWA, RANCHI P.O. DHURWA, P.S. HATIA, DISTRICT RANCHI

JUDGEMENT

(1.) Heard learned counsel for the parties.

(2.) Aggrieved of order dated 22.12.2015 passed by the Deputy Commissioner, Commercial Taxes, Bokaro Circle whereby, M/s SAIL/Bokaro Steel Plant has been directed to withhold payment to the petitioner-company, the present writ petition has been filed.

(3.) Mr. P.S. Patwalia, the learned Additional Solicitor General of India joined issue with regard to the impugned order dated 22.12.2015 viz-a-viz jurisdiction of the Assessing Authority to issue a direction for with-holding payment to the petitioner-company. Contending that the proceeding before the Assessing Authority is not complete till date and the liability of the petitioner-company, if any, has yet not been determined, it is submitted that the direction contained in the impugned order dated 22.12.2015 could not have been issued. The learned ASGI further submits that no notice as contemplated under Sec. 46 of the Jharkhand Value Added Tax Act, 2005 has been issued to the petitioner-company and, in fact, the impugned order dated 22.12.2015 cannot be passed in exercise of powers under Sec. 46 (1)(b) r/w Sec. 46(4) of the Act of 2005.