Esl Steel Limited vs The State Of Jharkhand & Others
2022 Latest Caselaw 453 Jhar

              IN THE HIGH COURT OF JHARKHAND AT RANCHI
                           W.P.(T) No. 4027 of 2021
        ESL Steel Limited                           --- --- Petitioner
                                        Versus
        The State of Jharkhand & others             --- --- Respondents

                                  .......

CORAM: HON'BLE MR. JUSTICE APARESH KUMAR SINGH HON'BLE MR. JUSTICE DEEPAK ROSHAN

Through Video Conferencing

For the Petitioner : M/s Biren Poddar, Sr. Adv., Deepak Sinha, Adv. For the Respondents : Mr. Salona Mittal, A.C. to G.A.-I

03/14.02.2022 Petitioner has sought refund of the amount realized by the respondent Department by attachment of back account on account of tax dues and/or interest payable under the Jharkhand Value Added Tax Act, 2005 for the period 2012-13 primarily relying upon the approval of the resolution plan by the National Company Law Tribunal under Section 31 of the Insolvency and Bankruptcy Code (Amendment) Act, 2019 on 17.04.2018 and the judgment rendered by the Apex Court in S.L.P. (C) No. 7147-7150 of 2020 reported in 2021 SCC Online SC 313 and (2021) 9 SCC 657.

Learned counsel for the respondent Mr. Salona Mittal, A.C. to G.A.-I seeks and is allowed two weeks' time to file counter affidavit. Learned counsel for the petitioner undertakes to bring on record the judgment of the Apex Court and any order passed by this Court in that regard by way of supplementary affidavit within a week.

List this case accordingly.

(Aparesh Kumar Singh, J.)

(Deepak Roshan, J.) A.Mohanty