Jharkhand High Court
M/S Dozco India Pvt. Ltd. vs The State Of Jharkhand Through Its ... on 21 February, 2023
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P (T) No. 1045 of 2022
With
W.P (T) No. 1057 of 2022
M/s Dozco India Pvt. Ltd., Kolkata through it authorized signatory
Niket Kumar Sinha --- --- Petitioner (both cases)
Versus
1. The State of Jharkhand through its Secretary-cum-Commissioner,
Commercial Taxes Department, Government of Jharkhand
2. Joint Commissioner of State Tax (Administration), Dhanbad Division,
Dhanbad
3. Deputy Commissioner of State Tax, Urban Circle, Dhanbad
--- --- Respondents (both cases)
---
CORAM: Hon'ble Mr. Justice Aparesh Kumar Singh
Hon'ble Mr. Justice Deepak Roshan
---
For the Petitioner: M/s Biren Poddar, Sr. Advocate,
Deepak Kr. Sinha, Piyush Poddar, Advocates
For the Respondents: Mr. Gaurav Raj, A.C to A.A.G-II
----
11 / 21.02.2023 Pleadings are complete. Learned counsel for the petitioner has submitted
written notes earlier along with convenience compilation of decisions. Learned
counsel for the Respondent State is submitting written notes today.
2. As such, the matter has to be adjourned today.
3. Learned Senior counsel for the petitioner submits that there is consistent
threat of recovery of the impugned demand in both the writ petitions, for which
reminder notices have been issued from time to time against the petitioner. I.A.
No. 2211/2022 in W.P (T) No. 1045/2022 has been preferred for stay of the
impugned judgment dated 05.10.20221 passed by the learned Commercial
Taxes Tribunal and the orders passed by the Revisional Authority and the
Assessing Authority and also for a direction upon the Respondents not to take
any coercive action against the petitioner and maintain status quo. Learned
Senior counsel for the petitioner submits that the Assessing Authority has, in
illegal and arbitrary manner, completely overlooked the books of Account,
copies of returns, JVAT-409, etc. and even without considering the rate of tax
on sale of spare parts on HEMM as provided in Entry No. 25 of Part-B of
Schedule-II of Jharkhand Value Added Tax Act, 2005, assessed the value of
spare parts to the tune of Rs. 4,25,23,030/- out of total Inter-State sale @ 5% to
the tune of Rs. 5,82,72,088.99/- and imposed tax @ 14% over the same in both
the writ petitions. It is submitted that interest and penalty has been imposed
without any show-cause notice upon the petitioner. The Revisional Authority
has also not considered the issue relating to leviability of tax @ 5% on spare
parts on HEMM instead of 14%. Instant demand relates both to VAT and CST
for the period 2011-12 in both the writ petitions. Since there is threat of
recovery, some interim protection may be granted. It is submitted that the
petitioner is ready to make deposit, as may be stipulated by this Court, for the
purposes of interim protection.
4. Learned counsel for the State has objected to the prayer, but submitted
that interim protection, if any, may be granted, subject to deposit of at least 10%
of the total demand i.e. 1,56,76,711.00 indicated in the notice dated 23.02.2022
(Annexure-1 to the I.A. No. 2211/2022).
5. Having considered the submission of learned counsel for the parties on
the prayer for interim protection, it is ordered that subject to deposit of an
amount of Rs. 20.00 lakhs within a week against the demand raised under
notice no. 6068 dated 23.02.2022 (Annexure-1 to the instant I.A) issued by the
Deputy Commissioner, Commercial Taxes, Urban Circle, Dhanbad, no coercive
action be taken against the petitioner in the meantime. Accordingly, I.A. No.
2211/2022 stands disposed of. I.A. No. 10702/2022 in W.P (T) No. 1045/2022
and I.A. No. 2210/2022 in W.P (T) No. 1057/2022 with the same prayer are
also disposed of.
6. As prayed for by the learned counsel for the parties, let the matters be
listed on 16.03.2023.
(Aparesh Kumar Singh, J)
(Deepak Roshan, J)
Ranjeet/
