====================================================== Lotte India Corporation Ltd., a company incorporated under the Companies Act, 1956 having its registered office at 4/169, Rajiv Gandhi Salai (OMR), Kundan Chavdi, Bus Stop, P.O.+ P.S. Perugudi, Chennai-600096 and Branch Office at Anishabad, P.O. Anishabad, P.S. Gardanibagh, DistrictPatna through its authorized signatory, Mukund Kmar, son of Late Hari Chandra Prasad Sinha, F/123, P.C. Colony, Kankarbagh, P.O. Kankarbagh, P.S. Kankarbagh, District- Patna .... .... Petitioner/s Versus 1. The State of Bihar through the Commissioner of Commercial Taxes, Bihar, Patna having its office at Vikash Bhawan, Bailey Road, Patna 2. Controller and Auditor General of Accounts, Bihar having its office at Beer Chand Patel Path, Patna 3. Dy. Commissioner of Commercial Taxes, Sough Circle, Patna 4. Asstt. Commissioner of Commercial Taxes, South Circle, Patna .... .... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. D.V.Pathy Mr. P.K.Mishra Mrs. Manju Jha For the Respondent/s : Mr. Raj Nandan Prasad-SC9 ====================================================== CORAM: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA and HONOURABLE MR. JUSTICE AMARESH KUMAR LAL ORAL ORDER (Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA) 2 31-07-2015 Considering the fact that the petitioner has not challenged the original order of assessment passed on 14.10.2014 until issuance of a notice under Section 47 of the Bihar VAT Act on 20.7.2015 for which it is stated by learned counsel for the petitioner that the application for certified copy of the order was filed on 25.5.2015 which was made available on 23.7.2015 and further considering that even the application was made after substantial delay, we are not inclined to entertain
