- (1.) The petitioner, in the instant writ application, has sought quashing of the entire proceedings initiated pursuant to notice dated 16.7.2011(annexure-6 series) including the order dated 13.8.2011(annexure-9) passed by the Deputy Commissioner of Commercial Taxes, Jharia Circle, Dhanbad. The petitioner is also aggrieved by the subsequent demand notice no. 527 dated 13.8.2011(annexure-8) raised by the Deputy Commissioner of Commercial Taxes, Jharia Circle, Dhanbad, pursuant to its order dated 13.8.2011 where under an order of assessment under Jharkhand Value Added Tax has been passed holding a liability of Rs. 19,99,496.68/- together with a penalty of Rs.39,98,993.36 under section 37(6) of the Jharkhand Value Added Tax Act,2005 (herein after referred to as " the act of 2005").
(2.) The facts in brief leading to the issuance of the aforesaid impugned order dated 13.8.2011 and the demand notice of the same date are as follows:- The petitioner- company is engaged in the manufacturing of Iron and Steel products at its integrated steel plant at Jamshedpur in the State of Jharkhand. It has its coal mines at Jamadoba and Bhelatand within the state of Jharkhand. The petitioner is separately registered in Jharia Circle, Dhanbad for its activities in relation to Jamadoba and Bhelatand colliery having registration no. 20671800791 under the Act of 2005. The assessment proceeding under the Act of 2005 for the financial year 2007-08 was concluded by the Assessing Officer by passing an order contained in annexure-3 by the Deputy Commissioner, Commercial Taxes, Jharia Circle, Dhanbad dated 19.2.2010 under section 35 of the Act of 2005.
(3.) The petitioner, being aggrieved by the order of the Assessing authority, preferred a suo-moto revision before the Commissioner of Commercial Taxes being Revision Case No. CC(S)86 of 2010. By order dated 25.3.2010 the Commissioner of Commercial Tax passed an interim order staying the recovery of the disputed amount of Tax of the petitioner produced evidence of payment of amount of Rs. 1 crore against the disputed amount to the Lower Court by 29.3.2010. The said revision case is still pending before the learned Commissioner, Commercial Taxes, Jharkhand Ranchi.;