TMI Blog2016 (2) TMI 1055X X X X Extracts X X X X X X X X Extracts X X X X ..... oncluded amount to be paid by this petitioner - Held that: - it appears that Annexure-2 is merely a notice given to the petitioner for payment of taxes under Jharkhand Value Added Tax Act, 2005 and for curtailment of the Input Tax Credit as well as for the penalty - The amount mentioned in Annexure-2 is not a final figure at all, the decision inclusive of penalty shall be taken after hearing the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed out the case at length and submitted that amendment has been brought into effect from 23.09.2015 to the amended Section 18(8) of the Jharkhand Value Added Tax Act, 2005 which speaks that no Input Tax Credit under Sub-Section 1 of Section 18 shall be claimed or be allowed to a registered dealer. Though, the amendment has been carried out under Section 18(8) of the Jharkhand Value Added Tax Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) Jharkhand Value Added Tax Act, 2005 also Annexure-2 should be treated as a notice. Much has also been argued out about the imposition of penalty for Input Tax Credit availed for the period running from 01.04.2015 to 23.09.2015. Learned counsel appearing for the petitioner has also taken this Court to Annexure-3, whereby he has pointed out wrong calculation on the part of the respondent and cor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded to initiate the proceedings under Section 40(2) of the Jharkhand Value Added Tax, Act 2005 and other related proceedings. 4. Having heard counsels for both the sides and looking to the facts and circumstances of the case, it appears that Annexure-2 is merely a notice given to the petitioner for payment of taxes under Jharkhand Value Added Tax Act, 2005 and for curtailment of the Input Tax C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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