SWASTIK OVERSEAS CORPORATION Vs. STATE OF GUJARAT
HIGH COURT OF GUJARAT
Swastik Overseas Corporation
STATE OF GUJARAT
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(1.) By this writ application under Article 226 of the Constitution of India, the writ applicants have prayed for the following reliefs:
"(a) Your Lordships may be pleased to issue a writ of certiorari and/or mandamus or a writ in the nature of certiorari or mandamus and/or any other appropriate writ, order or direction quashing and setting aside the impugned order dated 02.03.2020 received on 20.08.2020 in so far as the requirement of payment of pre-deposit and the matter may be remanded back to the First Appellate Authority so as to decide the matter on merits without the condition of pre-deposit.
(b)Pending admission and final hearing of the present petition, by way of interim order, this Hon'ble Court may be pleased to stay the implementation, operation and execution of the impugned order dated 02.03.2020 issued by Ld. GVAT Tribunal;
(c) An ex-parte ad-interim relief in terms of para (b) may be passed in the interest of justice."
(2.) We have heard Mr. Pragnesh Gandhi, the learned counsel appearing for the writ applicants and Mr.Trupesh Kathiriya, the learned AGP appearing for the State Respondent.
(3.) It appears from the materials on record that the assessment order in Form 304 under Section 32/34/35 of the Gujarat Value Added Tax Act, 2003 (for short "the Act, 2003") came to be passed by the Assessing Officer dated 10.01.2019. The Assessing Officer determined the liability as under:
Details Payable Tax Amount (Rs.) Amount Paid (Rs.) Balance Due (Rs.) Assessed Tax 2042837 0 2042837 Interest 1409557 0 1409557 Penalty 3064256 0 3064256 Total 6516650 0 6516650 ;
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