D.N.PATEL, J. - (1.) This writ petition has been preferred mainly challenging "order - cum -show cause type letter", which is at Annexure -2 to the memo of this writ petition dated 31.12.2015.
(2.) Learned counsel appearing for the petitioner has argued out the case at length and submitted that amendment has been brought into effect from 23.09.2015 to the amended Section 18(8) of the Jharkhand Value Added Tax Act, 2005 which speaks that "no Input Tax Credit" under Sub -Section 1 of Section 18 shall be claimed or be allowed to a registered dealer. Though, the amendment has been carried out under Section 18(8) of the Jharkhand Value Added Tax Act, 2005, it has been made operative from 01.04.2015. It is contended by the learned counsel for the petitioner that from 01.04.2015 to 23.09.2015, huge purchase of the raw material was made by this petitioner for which Input Tax Credit has already been availed as per Section 17 to be read with Section 18 to be read with Section 2(XXIX). Much has been argued about the retrospectivity of the amendment, carried out by the State in Section 18(8) of the Jharkhand Value Added Tax Act, 2005, nonetheless, it is submitted by the learned counsel for the petitioner that Annexure -2 should be given effect to only as a notice and the direction given in the last paragraph of Annexure -2, may not be treated as a concluded amount to be paid by this petitioner. Similarly, for imposing penalty under Section 40(2) Jharkhand Value Added Tax Act, 2005 also Annexure -2 should be treated as a notice. Much has also been argued out about the imposition of penalty for Input Tax Credit availed for the period running from 01.04.2015 to 23.09.2015. Learned counsel appearing for the petitioner has also taken this Court to Annexure -3, whereby he has pointed out wrong calculation on the part of the respondent and correct calculation on the part of the petitioner.
(3.) Learned counsel appearing for the respondent -State has submitted that let Annexure -2 be treated as a notice for hearing for the amount of Tax as stated in the said Annexure and also for imposing penalty under Section 40(2) of the Jharkhand Value Added Tax Act, 2005. The decision will be taken by the Competent Authority under the Jharkhand Value Added Tax Act, 2005 and all the contentions which are raised in the memo of this writ petition may be permitted to be raised before the Competent Authority. Learned counsel for the respondent -State has submitted that the proceedings under Section 70(1) of the Jharkhand Value Added Tax, Act 2005 have been initiated and concluded vide order dated 25.01.2016, whereby the Competent Authority has decided to initiate the proceedings under Section 40(2) of the Jharkhand Value Added Tax, Act 2005 and other related proceedings.;