- (1.) Heard learned counsel for the petitioner and learned counsels for the respondents.
(2.) As both these writ applications are connected matters, they have been heard together and are being disposed of by this common Judgement.
(3.) In W. P. T. 773 of 2018, the petitioner is aggrieved by order dated 20. 11. 2017, as contained in Annexure-5 to the writ application, passed by the respondent Assistant Commissioner of Commercial Taxes, Urban Circle, Jamshedpur, whereby the claim of Input Tax Credit (herein after referred to as 'ITC'), of the petitioner firm has been rejected and interest has been imposed upon the petitioner firm, as provided under Section 30 of the Jharkhand Value Added Tax Act, 2005, (herein after referred to as the 'JVAT Act'). The petitioner has also challenged the demand notice, issued pursuant thereto, as contained in Annexure-6 to the writ application.;