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RAJEEV RANJAN PRASAD, RAMESH CHAND MALVIYA
Bhushan Power and Steel Ltd. – Appellant
Versus
State of Bihar through Principal Secretary-Cum-Commissioner, Commercial Taxes Department, Govt. of Bihar, Patna. – Respondent
Rajeev Ranjan Prasad, J.—These three writ applications are raising common questions for consideration, hence, on the request of the parties, we have heard these writ applications together and the same are being disposed of by this common judgment.
CWJC No.4624 of 2022
2. This writ application has been preferred for quashing the assessment order dated 22.12.2021 passed by the Joint Commissioner of State Taxes, Purnea Circle, Purnea under the provisions of Bihar Entry Tax Act, 1993 (hereinafter referred to as the ‘Act of 1993’) read with Bihar Value Added Tax Act, 2005 (hereinafter referred to as the ‘Act of 2005’) whereby and whereunder it has been held that the petitioner-company is liable to pay Rs.21,12,013/- for the financial year 2016-17 towards taxes/interest/fine/penalty. The petitioner has also prayed for quashing of the demand notice dated 22.12.2021 issued under Section 25 and 39 of the Act of 2005 by the Joint Commissioner whereby and whereunder a demand of Rs. 21,12,013/- has been raised against the petitioner-company for the financial year 2016- 17 on the basis of the impugned assessment order. The petitioner-company has further prayed for quashing of the reminder notice
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