Jharkhand High Court
M/S Dhansar Engineering Co. ... vs The State Of Jharkhand Through Its ... on 4 January, 2023
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P(T) No. 5315 of 2021
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M/s Dhansar Engineering Co. Private Limited ---Petitioner
Versus
1. The State of Jharkhand through its Secretary, Department of
Of Commercial Taxes, Ranchi
2. Commissioner of Commercial Taxes, Ranchi
3. Joint Commissioner of Commercial Taxes (Administration),
Dhanbad Division, Dhanbad
4. Deputy Commissioner of Commercial Taxes, Dhanbad Circle, Dhanbad
5. Commercial Taxes Officer, Intelligence Bureau, Dhanbad
Division, Dhanbad
6. Deputy Commissioner of Commercial Taxes, Intelligence
Bureau, Dhanbad Division, Dhanbad
7. Pawan Kumar Kedia, State Tax Officer, Dhanbad--- ....Respondents
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CORAM: Hon'ble The Acting Chief Justice
Hon'ble Mr. Justice Deepak Roshan
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For the Petitioner : Mr. Ranjeet Kushwaha, Advocate
For the Resp.-State : Mr. Ashok Kr. Yadav, Sr. S.C.-I
Mr. Rituraj, A.C to Sr. S.C.-I
For the Resp. no. 7 : Mr. Suraj Prakash, Advocate
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15/04.01.2023 Show-cause has been filed by respondent no. 7 on 20th December,
2022 in view of the order dated 6th December, 2022. Learned counsel for the
respondent no. 7 Mr. Suraj Prakash has sought to draw attention of the Court
to the explanation furnished in the show-cause.
Learned counsel for the State, Mr. Ashok Kumar Yadav, Sr. S.C.-
I submits that on the main grievance of refund claimed by the petitioner, the
issue has been discussed with the officials of the department after examining
the relevant records. As the situation emerges now, the Excess Demand
Notice has been issued on 28th September, 2022 (Annexure-A to the
supplementary counter affidavit) filed by the respondent no 3 on 9th
November, 2022, which is to the tune of Rs. 15,36,120.00. Since the amount
of penalty, which was imposed by learned Tribunal was deposited by the
petitioner dealer, the Department is ready to refund the said amount to the
petitioner on his approaching. He prays that some time may be granted for that
purpose.
The grievance of the petitioner as encapsulated in the orders
passed earlier by this Court is in relation to claim of refund along with
statutory interest on account of quashing of the order of penalty by learned
Commercial Taxes Tribunal vide judgment dated 23rd September, 2011.
Having regard to the submission made by learned counsel for the
State, we deem it proper to adjourn the matter for three weeks for the
department to process and refund the amount due under the Excess Demand
Notice in favour of the petitioner. Petitioner shall approach the competent
authority/respondent no. 3-J.C.C.T Administration, in the meantime, for
undertaking the necessary formalities.
Matter be listed on 1st February, 2023.
Respondent no. 7, Mr. Pawan Kedia, State Tax Officer, Dhanbad
shall remain present on the next date.
(Aparesh Kumar Singh, A.C.J)
(Deepak Roshan, J)
jk/
