JUDGMENT :

1. Both these writ applications have been preferred by common Assessee-M/s. Rungta Mines Limited raising common question of law and were heard analogous with the consent of the parties and are being disposed of by this common Judgment.

2. The petitioner is primarily engaged in the business of manufacturing of Sponge Iron, M.S. Billets and TMT Bar and Writ Petition being W.P. (T) No. 3311/2022 pertaining to Assessment Year 2014-15 has been filed challenging re-assessment order dated 08.03.2022 passed by the Assessing Authority-Deputy Commissioner of Commercial Taxes, Chaibasa Circle, wherein pursuant to an audit objection raised by the office of the Accountant General, Jharkhand, re-assessment order was passed in exercise of the power under Section 42(3) of the Jharkhand Valued Added Tax Act, 2005 (for short ‘JVAT Act’).

3. In writ Petition being W.P. (T) No. 3528 of 2022, Assessment Year involved is 2015-16 and in the said writ application also, pursuant to a similar audit objection raised by the office of the Accountant General, Jharkhand, re-assessment order dated 08.03.2022 has been passed by the Assessing Authority i.e. Deputy Commissioner of Commercial Taxes, Chaibasa