D.N.PATEL,J. - (1.) These writ petitions have been preferred mainly challenging the order passed by the Deputy Commissioner of Commercial Taxes, Deoghar Circle, Deoghar dated 11th February, 2016 and also challenging the order of penalty passed by the said officer as well as the garnishee notice issued by the respondents and also against the recovery of Rs.24,99,464.89 paise already made dehors the provisions of Jharkhand Value Added Tax Act, 2005 to be read with rule made thereunder of 2006.
(2.) Grievances have also been raised by the counsel for the petitioner in the aforesaid writ petitions that road permit has also been blocked by the respondents which may also be unblocked and only three days time has given to reply the notice. When the time was sought for giving the reply, instead of giving time an order has been passed by the aforesaid officer which is at Annexure 13 to the memo of W.P.(T) No.1677 of 2016. Purchase of capital goods amount has been treated as a turnover amount which is absolutely in grossest violation of the principles of the Act, 2005.
(3.) It is further submitted by the counsel for the petitioner that the petitioner is a newly established company and therefore, capital goods have been purchased. The company is bound to take some time for purchasing of the goods. A copy of monthly return and quarterly return have also been filed which are annexed with this writ petition. In monthly return there is no column where purchases have to be reflected whereas in quarterly return, there is column about purchases made during such quarters. For the 1st quarter the capital goods purchased is of Rs. 6,03,84,000/- . Similarly, it has also been mentioned that further capital goods have been purchased worth Rs. 13,16,18,882/- , further capital goods purchased worth Rs. 42,73,750/- and lastly, the capital goods purchased worth Rs. 41,66,102/- . These purchases of capital goods have been treated as turnover. This is an error apparent on the face of the record committed by the Deputy Commissioner of Commercial Taxes, Deoghar Circle, Deoghar.;