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APARESH KUMAR SINGH, DEEPAK ROSHAN
Jamshedpur Utility and Services Company Ltd. – Appellant
Versus
State of Jharkhand through the Principal Secretary-cum-Commissioner, Commercial Taxes Department – Respondent
JUDGMENT :
Heard learned counsel for the parties.
2. The instant writ application has been preferred by the petitioner for following reliefs:-
(ii) To quash/set aside the order dated 19.03.2015 passed by Joint Commissioner of Commercial Taxes (Appeal), Jamshedpur Division in Appeal Case No. JU/CST-A-06/2014-15, communicated to the petitioner vide Memo No. 182 dated 19.03.2015 wherein appeal filed by the petitioner has been dismissed to the extent it relates to the issue of ‘Transit Sale’;
(iii) To quash/set aside the Assessment Order dated 15.03.2014 passed by Assistant Commissioner of Commercial Taxes Urban Circle, Jamshedpur (Respondent No.4) wherein Assessing Officer, while passing the assessment order pertaining to Financial Year 2010-11 had proceeded to levy tax under the provisions of Central Sales Tax Act, 1956, to the extent tax it had levied in respect of transaction pertaining to ‘Transit Sale
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The importance of providing written reasons for decisions and the requirement for compliance with legal provisions and principles of natural justice.
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