M/S. TATA STEEL LIMITED (A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956) Vs. THE STATE OF JHARKHAND

JUDGEMENT

(1.) This writ petition has been preferred challenging the order passed by the Joint Commissioner of Commercial Taxes (Appeal) Hazaribagh in Appeal Case No. HZ/JVATA- 19/14-15 dated 30.05.2017 (Annexure-7), in appeal preferred by this petitioner under section 79 of the Jharkhand Value Added Tax Act, 2005, wherein the order of regular assessment dated 11th November, 2014 for the assessment year 2011-2012 was under challenge.

(2.) Having heard counsel for both the sides and looking to the facts and circumstances of the case, it appears that for the assessment year 2011-2012, regular assessment order was passed on 11th November, 2014 under the Jharkhand Value Added Tax Act. Thereafter, demand notice was issued on 19th November, 2014. Certified copy was applied on 20th November, 2014, which was ready and supplied on 30th December, 2014 and within a period of 30 days, the appeal is to be preferred. The appeal was preferred on 28th January, 2015 being Appeal Case No. HZ/JVAT-A-19/14-15, challenging the order passed by the Assessing Officer dated 11th November, 2014.

(3.) It further appears from the facts of the case that Garnishee order was issued on 29th January, 2015, attaching the bank account of this petitioner. Being aggrieved by this order, because the same is passed during the pendency of the appeal, immediately an application was moved being Revision Application No. 79 of 2015 before Commissioner of Commercial Taxes on 2nd February, 2015.