JUDGMENT :

Deepak Roshan, J.

Heard learned counsel for the parties.

2. The instant writ application has been preferred for the following reliefs:-

a. For the issuance of an appropriate writ or a writ in the nature of certiorari for quashing the Judgment and Order dated 28.07.2021 passed by the Ld. Commercial Taxes Tribunal in JR 07 of 2016 (Period 2012-13VAT) (Annexure-6 to this petition) whereby the revision petition of the petitioner herein, challenging the Order dated 19.10.2016 of the Joint Commissioner of Commercial Taxes (Appeal), with respect to the partial disallowance of Input Tax Credit to the petitioner, was dismissed.

b. For the issuance of an appropriate writ or a writ in the nature of certiorari for quashing the order dated 19.10.2016 of the Joint Commissioner of Commercial Taxes (Appeal) passed in Appeal Case No. SG-VAT-A-43/2015-16 (Annexure-3 to this petition) which partly dismissed the appeal preferred by the petitioner herein and inter alia confirmed the Assessment order dated 05.10.2015 passed by the respondent No.2 with respect to the part disallowance of the Input Tax Credit to the petitioner.

c. For issuance of an appropriate writ or writ in the nature of certiorari for quashing the Assessment order dated 05.10.2015 passed by the Respondent No.2 wherein the Input Tax Credit, amounting to Rs.15,98,658/- was disallowed to the petitioner (Annexure-2 to this petition) by applying Section 18(8)(ix) of the Jharkhand Value Added Tax Act, 2005.

d. For the issuance of an Interim order that till the final disposal of the present writ petition, the operation and effect of the said order and judgment dated 28.07.2021 passed by the Ld. Commercial Taxes Tribunal (Annexure-6 to this petition) the said order dated 19.10.2016 passed by the Joint Commissioner of Commercial Taxes (Appeal) (Annexure-3 to this petition) and the said Assessment order dated 05.10.2015 passed by the respondent No.2 herein (Annexure-2 to this petition) shall remain stayed.

3. The brief facts of the case is that the petitioner was assessed under the Jharkhand Value Added Tax Act, 2005 (hereinafter referred as “JVAT Act”) for the financial year 2012-13 vide Assessment Order dated 05.10.2015 passed by the respondent no.2. By the said assessment order inter alia the petitioner was disallowed the Input Tax Credit amounting to Rs.1,28,617/- for the reason that the petitioner could not produce Form JVAT-404 in support of the said amount of Rs.1,28,617/- as Input Tax Credit. Further, in the said Assessment Order, the Input Tax Credit amounting to Rs.15,98,657.48/- was disallowed to the petitioner on the basis of Section 18(8) (ix) of the JVAT Act.

It further transpires that the Joint Commissioner of Commercial Taxes (Appeal), vide its order dated 19.10.2016, partly allowed the said appeal of the petitioner on the issues which are not involved in the instant writ petition and partly disallowed the said appeal of the petitioner by disallowing the Input Tax Credit, amounting to Rs.15,98,658/- to the petitioner by confirming the Assessment order dated 05.10.2015 in respect to the same by applying Section 18(8)(ix) of the JVAT Act.

It further transpires that the petitioner had filed its supplementary affidavit dated 03.12.2019 before the Ld. Commercial Taxes Tribunal in the revision case. The said supplementary affidavit of the petitioner was taken on record by the Ld. Tribunal vide its order dated 04.12.2019; however, the Ld. Tribunal vides its judgment and order dated 28.07.2021 dismissed the revision application of the petitioner (Revision Case No. JR-07 of 2016) by confirming that Section 18(8)(ix) of the JVAT Act is applicable to the petitioner and therefore the relevant Input Tax Credit amount has been disallowed on the basis of Section 18(8)(ix) of the JVAT Act.

4. Mr. M.S. Mittal, learned Sr. counsel assisted by Mr. Rahul Lamba submits that all the aforesaid orders; whether passed by the Assessing Officer or by the Appellate Authority and/or by the Revisional A