ANUBHA RAWAT CHOUDHARY,J. - (1.) Heard Mr. Sumeet Gadodia, learned counsel appearing on behalf of the petitioner.
(2.) Heard Mr. Sachin Kumar, learned A.A.G. appearing on behalf of the respondents.
(3.) These writ petitions have been filed for the following reliefs: - In W.P. (T) No. 4175 of 2018 "(i) For issuance of an appropriate writ(s)/ order(s)/ direction(s), including Writ of Certiorari, for quashing/setting aside the assessment order allegedly dated 12.03.2014 pertaining to the assessment year 2010-11 (VAT Proceeding) as contained in Annexure-3, and declaring the said assessment order being void ab-initio especially because the said assessment order has been passed antedated and beyond the period of limitation of three years as prescribed under the Jharkhand Value Added Tax Act, 2005; (ii) For issuance of further appropriate writ(s)/ order(s)/ direction(s), including Writ of Certiorari for quashing/setting aside the Demand Notice bearing no. 7123 allegedly dated 12.03.2014 which has been served upon the petitioner on 3rd August, 2018, as contained in Annexure-2, directing the petitioner to make payment of disputed amount by 13th August, 2018 especially because the said demand notice has also been passed antedated and beyond the period of limitation as stipulated under the Jharkhand Value Added Tax, 2005; (iii) For issuance of an appropriate writ(s)/ order(s)/ direction(s), including Writ of Mandamus directing the Respondent No. 1 to hold enquiry and fix responsibility upon the responsible officers for passing antedated order dated 12.3.2014 and initiate appropriate disciplinary proceeding against said officers in accordance with law. In W.P. (T) No. 4178 of 2018 "(i) For issuance of an appropriate writ(s)/ order(s)/ direction(s), including Writ of Certiorari, for quashing/setting aside the assessment order allegedly dated 16.2.2013 pertaining to the assessment year 2009-10 (VAT Proceeding) as contained in Annexure-4, and declaring the said assessment order being void ab-initio especially because the said assessment order has been passed antedated and beyond the period of limitation of three years as prescribed under the Jharkhand Value Added Tax Act, 2005; (ii) For issuance of further appropriate writ(s)/ order(s)/ direction(s), including Writ of Certiorari for quashing/setting aside the Demand Notice bearing no. 14232 allegedly dated 16.2.2013 which has been served upon the petitioner on 3rd August, 2018, as contained in Annexure-3, directing the petitioner to make payment of disputed amount by 13th August, 2018 especially because the said demand notice has also been passed antedated and beyond the period of limitation as stipulated under the Jharkhand Value Added Tax, 2005; (iii) For issuance of an appropriate writ(s)/ order(s)/ direction(s), including Writ of Mandamus directing the Respondent No. 1 to hold enquiry and fix responsibility upon the responsible officers for passing antedated order dated 16.2.2013 and initiate appropriate disciplinary proceeding against said officers in accordance with law. In W.P. (T) No. 4170 of 2018 "(i) For issuance of an appropriate writ(s)/ order(s)/ direction(s), including Writ of Certiorari, for quashing/setting aside the assessment order allegedly dated 12.03.2014 pertaining to the assessment year 2010-11 (CST Proceeding) as contained in Annexure-3, and declaring the said assessment order being void ab-initio especially because the said assessment order has been passed antedated and beyond the period of limitation of three years as prescribed under the Jharkhand Value Added Tax Act, 2005; (ii) For issuance of further appropriate writ(s)/ order(s)/ direction(s), including Writ of Certiorari for quashing/setting aside the Demand Notice bearing no. 7124 allegedly dated 12.03.2014 which has been served upon the petitioner on 3rd August, 2018, as contained in Annexure-2, directing the petitioner to make payment of disputed amount by 13th August, 2018 especially because the said demand notice has also been passed antedated and beyond the period of limitation as stipulated under the Jharkhand Value Added Tax, 2005; (iii) For issuance of an appropriate writ(s)/ order(s)/ direction(s), including Writ of Mandamus directing the Respondent No. 1 to hold enquiry and fix responsibility upon the responsible officers for passing antedated order dated 12.3.2014 and initiate appropriate disciplinary proceeding against said officers in accordance with law. In W.P. (T) No. 4173 of 2018 "(i) For issuance of an appropriate writ(s)/ order(s)/ direction(s), including Writ of Certiorari, for quashing/setting aside the assessment order allegedly dated 16.2.2013 pertaining to the assessment year 2009-10 (CST Proceeding) as contained in Annexure-4, and declaring the said assessment order being void ab-initio especially because the said assessment order has been passed antedated and beyond the period of limitation of three years as prescribed under the Jharkhand Value Added Tax Act, 2005; (ii) For issuance of further appropriate writ(s)/ order(s)/ direction(s), including Writ of Certiorari for quashing/setting aside the Demand Notice bearing no. 14233 allegedly dated 16.2.2013 which has been served upon the petitioner on 3rd August, 2018, as contained in Annexure-3, directing the petitioner to make payment of disputed amount by 13th August, 2018 especially because the said demand notice has also been passed antedated and beyond the period of limitation as stipulated under the Jharkhand Value Added Tax, 2005; (iii) For issuance of an appropriate writ(s)/ order(s)/ direction(s), including Writ of Mandamus directing the Respondent No. 1 to hold enquiry and fix responsibility upon the responsible officers for passing antedated order dated 16.2.2013 and initiate appropriate disciplinary proceeding against said officers in accordance with law. ;