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2022 (2) TMI 786 - PATNA HIGH COURTClassification of goods - disallowance of deduction for sale returns - seeking direction to not to take any coercive steps against the petitioner for the recovery of disputed tax amount, and interest - responsibility of respondent to decide the classification related dispute concerning the products of the petitioner conclusively - levy of interest in a demand arising out of classification dispute - levy of interest when petitioner is not covered under section 39(4) of the Bihar Value Added Tax, 2005 - wrongful availment of input tax credit in excess - concealment of particulars of sale/purchase, or wrongly declared its turnover, or wrongly claimed input tax credit, the levy of interest - classification on the basis of previous Audit Objection and treating the same to be sacrosanct - intention of the Respondents is not to decide the matter on merits but elongate the life of the litigation without serving the cause of justice. HELD THAT:- At this stage, Shri Suraj Samdarsi states that the petitioner does not press the present petition on merits reserving liberty to file an appeal within a period of four weeks from today. However direction be issued for expeditious disposal of appeal - Shri Vikash Kumar, learned S.C.-11 states that if the appeal is preferred within the said period, the issue of limitation would not come in the way of the petitioner and the appeal would positively be heard and decided on merits, in accordance with law. Petitioner shall file appeal, if not already filed, within a period of four weeks from today - Petitioner shall comply with the condition of pre-deposit for hearing of the appeal - Petition disposed off.
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