TMI Blog2022 (3) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... ent order u/s 35(6) of the JVAT Act - validity of initiation of reassessment proceeding u/s 40(1) of the JVAT Act on the basis of audit objection - HELD THAT:- On consideration of the submission of learned counsel for the petitioner, we are of the view that since the matters involve questions on facts and law as well, the petitioners should avail of the alternative remedy of appeal or revision under Sections 79 and 80 under Chapter-IX of JVAT Act, 2005. Learned counsel for the petitioner therefore seeks liberty to avail of alternative remedy. It is open for him to do so, if permissible in law. Writ petitions are disposed off. - W.P.(T) No. 136 of 2017 And W.P.(T) No. 153 of 2017 - - - Dated:- 2-3-2022 - Hon ble Mr. Justice Aparesh K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner of Commercial Taxes Jharkhand, Ranchi vide his revisional order dated 13.7.2016 (Annexure-8) passed in Revision Case No. CC(S) 25/2015 by which the case was remanded to the assessing officer to pass a fresh order in accordance with law, as already stated above. (c) For a direction to the concerned Respondent to pass a fresh assessment order u/s 35(6) of the JVAT Act as directed by the Commissioner of Commercial Taxes Jharkhand, Ranchi vide its aforesaid revisional order dated 13.7.2016 (Annexure-8) passed in Revision Case No. CC(S) 25/2015 by which the remanded to the assessing officer to pass a fresh assessment order in accordance with law after considering all the documents in support of the Petitioner's claims including the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and setting aside the Reassessment-cum-penalty Order passed on 14.10.2016 (Annexure-12) by the Assistant Commissioner of Commercial Taxes, Bokaro Circle, Bokaro under Section 42(3) of the Jharkhand Value Added Tax Act, 2005 read with Section 9(2) of the Central Sales Tax Act, 1956 (wrongly mentioning Section 7 of CST Act) for the period 2010-11 (CST) pursuant to a non-existing audit objection (Annexure-7), which was raised against the original assessment order dated 28.1.2014 (Annexure-3), which original assessment order was already set aside by the Commissioner vide order dated 13.7.2016 (Annexure-8) with a direction to the assessing officer to pass fresh assessment order in accordance with law after considering Form C and such other docum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 14.10.2016 (Annexure-13) issued pursuant to the aforesaid reassessment-cum-penalty Order passed on 14.10.2016 (Annexure-12) demanding tax, interest and penalty from the Petitioner to the tune of ₹ 5,89,066/-, after deducting ₹ 10,430/ - already paid by the Petitioner. (e) For a declaration that initiation of reassessment proceeding u/s 40(1) of the JVAT Act vide order sheet dated 14.7.2015 contained in Annexure-5 in the light of proviso to Section 42(3) of the said Act on the basis of audit objection (Annexure-7) by the Commercial Taxes Officer, Bokaro Circle, Bokaro is void ab initio because he failed to record his own satisfaction and reasons to believe to the effect that whole or any part of the turnover of the Peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essment order passed under Section 42(3) of the Act, has not taken into account the Form JVAT 404 produced in original before the Assessing Officer as also different statements filed by him through his forwarding letter dated 17th August, 2016 (Annexure-10). 4. Learned counsel for the petitioner has taken further ground that impugned re-assessment order is a mere reproduction of audit objection, which had become non-existent without any fresh application of mind on personal satisfaction of the Assessing Officer for passing the reassessment order. The imposition of interest and penalty on the ground of non-production of JVAT 404 is without affording proper opportunity of hearing as well. Petitioner has inter alia taken other grounds as we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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