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TMI Blog2021 (9) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... er: Mr. Krishnaraj Thaker, AAG, Ms. Pallavi Langar, AOR And Ms. Prerna Singh, Adv For Respondent: Mr. Rajat Mittal, Adv, Mr. Navpreet Singh Ahluwalia, Adv, Mr. Adhish Sharma, Adv, Mr. Nitin Pandey, Adv And Mr. Umesh Kumar Khaitan, AOR ORDER Leave granted. This appeal takes exception to the judgment and order dated 23.10.2019 passed by the High Court of Jharkhand at Ranchi in WPT No. 5516 of 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hed by it that the show cause notice dated 13.05.2010 issued by the Assistant Commissioner of Commercial Taxes under Rule 58 of the Jharkhand Value Added Rules, 2006 was not in conformity with the provisions of the Act and Rules. Having said that, it proceeded to conclude that all steps taken on the basis of such show cause notice stood effaced and set aside, including the order of penalty. Sign ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd and contest the said proceedings. That liberty is not conferred by the High Court in the present case. Hence, to that extent, we need to modify the order of the High Court. Learned counsel for the respondent was at pains to persuade us that the High Court had decided the matter on merits in favour of the respondent. We are not impressed by this argument. In our opinion, this submission is base ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rdance with law. This fresh show cause notice would be in continuation of the action initiated under the show cause notice dated 13.05.2010 under Rule 58 for violation of Section 70(5)(b) of the Act which has been set aside by the High Court for reasons noted in the impugned decision. All other contentions available to the parties in such proceedings on merits are left open, to be decided in acco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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