Rajasthan High Court - Jodhpur
M/S Emc Limited vs State Of Rajasthan on 7 August, 2020
Author: Vijay Bishnoi
Bench: Vijay Bishnoi
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
JODHPUR
S.B. Civil Writ Petition No. 6204/2020
M/s EMC Limited, Azad Mohalla, Sham Ki Sabji Mandi, Bhilwara.
GSTIN - 08AAACE7582J1ZA
----Petitioner
Versus
1. State Of Rajasthan, Through Its Commissioner, State
Goods And Service Tax, Kar Bhawan, Jaipur.
2. Deputy Commissioner, State Tax, Anti-Evasion, Bhilwara,
Rajasthan.
3. Assistant Commissioner, Commercial Taxes, Bhilwara.
----Respondents
For Petitioner(s) : Mr. Vinay Kothari (through VC)
HON'BLE MR. JUSTICE VIJAY BISHNOI
Judgment / Order 07/08/2020 Learned counsel for the petitioner-company has submitted that the resolution plan has already been affirmed by the NCLT and as such all the dues against the petitioner-company have already been settled but despite that the respondents have raised a demands vide notices dated 12.02.2020 (Annexure-1) and 17.02.2020 (Annexure-3).
It is submitted that the petitioner-company has submitted detail replies to the notices but without taking into consideration the contents of the said replies of the petitioner-firm, the respondent No.2-Deputy Commissioner, State Tax, Anti-evasion, Bhilwara has upheld the demand vide impugned order dated 22.04.2020 (Annexure-5).
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(2 of 2) [CW-6204/2020] Learned counsel for the petitioner-company has placed reliance on the decision of the Division Bench of this Court rendered in Ultra Tech Nathdwara Cement Ltd. Vs. UOI & Ors. (D.B. Civil Writ Petition No.9480/2019).
Issue notice. Issue notice of stay petition as well. Meanwhile, no coercive action shall be taken against the petitioner-company pursuant to the impugned order dated 22.04.2020 (Annexure-5).
(VIJAY BISHNOI),J Abhishek Kumar S.No.101 (Downloaded on 07/08/2020 at 08:58:39 PM) Powered by TCPDF (www.tcpdf.org)