M/S Minerals & Minerals Limited vs The State Of Jharkhand Through ...
2022 Latest Caselaw 2845 Jhar

             IN THE HIGH COURT OF JHARKHAND AT RANCHI
                                    W.P (T) No. 1177 of 2020
                                             With
                                    W.P (T) No. 1178 of 2020
                                             With
                                    W.P (T) No. 1179 of 2020

              M/s Minerals & Minerals Limited, Lohardaga ---     ---Petitioner [All cases]
                                              Versus
              1. The State of Jharkhand through Commissioner of Commercial Taxes,
                 Jharkhand, Ranchi
              2. Deputy Commissioner of Commercial Taxes, Lohardaga Circle, Lohardaga
              3. State Bank of India, Chandwa Branch, Latehar through its Branch Manager
                                                     ---  ---    Respondents [All cases]
                                                   ---

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

---

              For the Petitioner:       None
              For the Respondents:      None
                                                  ----
04 / 25.07.2022      WPT No. 1177/2020 was directed against the Garnishee Notice

contained in Memo No. (s) 159 and 216 both dated 16.03.2020 issued by the Respondent No. 2-Deputy Commissioner, Commercial Taxes, Lohardaga vide order dated 16.3.2020. Interim stay was granted in favour of the petitioner on 19.03.2020

2. WPT No. (s) 1178/2020 and 1179/2020 relating to the same petitioner sought to challenge the Garnishee notice of successive Financial Years 2010-11 and 2011-12. Interim protection was granted on the same line vide order dated 15.02.2021. Now petitioner have filed Interlocutory Application bearing no. (s) 6081/2021, 6082/2021 and 6083/2021 in the respective writ petitions seeking permission to withdraw the writ petitions in view of common judgment and order dated 20.09.2021 passed by the learned Commercial Taxes Tribunal, Jharkhand, Ranchi in RN 20 of 2020 (period VAT 2009-10), RN 21 of 2020 (period VAT 2010-11) and RN 22 of 2020 (period JVAT 2011-12) whereby

(a) reassessment order dated 22.10.2016 for the period in question 2009-10 assessing the tax to the tune of Rs. 2,40,917.00 and penalty to the tune of Rs. 4,81,834.20 under Section 37 read with Section 40(1) of the Act which has been confirmed by the Commissioner of Commercial Taxes, Jharkhand, Ranchi by order dated 16.01.2020 in Revision Case No. CC (S) 247/2019, has been set aside and remanded to the Assessing Officer for passing fresh order,

(b) reassessment order dated 22.10.2016 for the period in question 2010-11 assessing the tax to the tune of Rs. 2,40,917.00 and penalty to the tune of

Rs. 4,81,834.20 under Section 37 read with Section 40(1) of the Act which has been confirmed by the Commissioner of Commercial Taxes, Jharkhand, Ranchi by order dated 16.01.2020 in Revision Case No. CC (S) 244/2019, has been set aside and remanded to the Assessing Officer for passing fresh order and,

(c) reassessment order dated 22.10.2016 for the period in question 2011-12 assessing the tax to the tune of Rs. 2,40,917.00 and penalty to the tune of Rs. 4,81,834.20 under Section 37 read with Section 40(1) of the Act which has been confirmed by the Commissioner of Commercial Taxes, Jharkhand, Ranchi by order dated 16.01.2020 in Revision Case No. CC (S) 243/2019, has been set aside and remanded to the Assessing Officer for passing fresh order.

3. In view of the orders of learned Commercial Taxes Tribunal, Jharkhand, Ranchi enclosed to the respective Interlocutory Applications, cause of action raised in these writ petitions does not survive. Accordingly, writ petitions are disposed of as infructuous. Interlocutory Applications are also disposed of.

(Aparesh Kumar Singh, J)

(Deepak Roshan, J) Ranjeet/