Linde India Limited vs The State Of Jharkhand & Ors
2022 Latest Caselaw 2419 Jhar

           IN THE HIGH COURT OF JHARKHAND AT RANCHI
                         Civil Review No. 125 of 2019
                                With
                         Civil Review No. 124 of 2019
           Linde India Limited.                       ..... Petitioner
                                                          (in both these cases)
                               Versus
           The State of Jharkhand & Ors.                  .....    Opp. Parties
                                                          (in both these cases)
                                ---------

CORAM: Hon'ble Mr. Justice Aparesh Kumar Singh Hon'ble Mr. Justice Deepak Roshan

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For the Petitioner : Mr. S.D.Sanjay, Sr. Adv.

Mr. Sumeet Gadodia, Adv.

For the Respondent : Mr. A.K.Yadav, G.A.-I

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05/04.07.2022 After some arguments learned senior counsel for the petitioner has confined his challenge to the impugned judgments so far as the levy of penalty is concerned as according to him the findings of the learned Tribunal or the Writ Court have not answered the plea of none- observance of the procedure prescribed under Section 40 (2) of the JVAT Act, 2005 before leving the penalty.

2. Mr. A.K.Yadav, learned G.A.-I would seek instruction and be ready with the assessment records as to whether notice under Section 40 (2) of the JVAT Act, 2005 was issued before levy of penalty.

3. Let these matters be appeared on 01.08.2022.

(Aparesh Kumar Singh, J.)

(Deepak Roshan, J.)

Fahim/Amardeep/