TMI Blog2022 (12) TMI 594X X X X Extracts X X X X X X X X Extracts X X X X ..... to the petitioner to file reply, if so advised. HELD THAT:- In the meantime, subject to deposit of 20% of the tax of Rs. 6,64,65,700/- in the State Exchequer through challan within a period of 15 days from today, no coercive steps be taken against the petitioner. - W.P (T) No. 3342 of 2022 - - - Dated:- 19-10-2022 - HON BLE MR. JUSTICE APARESH KUMAR SINGH AND HON BLE MR. JUSTICE DEEPAK ROSHAN For the Petitioner: M/s Sumeet Gadodia, Salona Mittal, Advocates For the Resp.-State: Mr. P.A.S. Pati, G.A-II Interlocutory Application No. 9617/2022 has been preferred for ignoring defect and exemption from filing certified copy of Annexure-9 which is the photocopy of the appellate order. It is submitted that since the record of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Auditor while comparing with the figure of Rs. 2,41,29,42,332.00 with the figures of sale of Misc. goods and stores added to the GTO of the petitioner s Steel Division, Jamshedpur amounting to Rs. 187.43 crore, suggested that the petitioner s turnover to the extent of Rs. 187.43 crore has been short levied to tax. This was the basis of initiation of reassessment proceedings. However, despite the breakup contained in the annual audit report of the petitioner clearly showing the amount of Rs. 187.43 crore as relating to other Divisions of Tata Steel, same were erroneously added to the gross turnover of the Steel Division at Jamshedpur and levied to tax amounting to Rs. 6,64,65,700/- @ 4%. It is submitted that the Appellate Authority upheld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as would be obvious from Annexure-2 notice dated 12.01.2009 when compared to the statutory notice in Form XIV required to be served upon the assessee for initiation of reassessment proceedings in terms of Section 17(2) and 19(1) of Bihar Finance Act read with Rule 20 of Bihar Sales Tax Rules, 1983. He submits that the petitioner is apprehending coercive steps in view of issuance of demand notice dated 20.09.2022 bearing letter no. 3748, for stay of which I.A. No. 9618/2022 has been preferred. It is submitted that there are sufficient grounds for the petitioner to succeed in the matter and interim protection may be granted as the petitioner has made out a prima facie case. 5. Learned counsel for the State prays for and is allowed four wee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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