Assessment limitation, transfer compliance, and natural justice challenges led to notice and an ad interim stay.

The Gujarat High Court considered whether an assessment order was ante-dated and passed beyond limitation, whether the transfer of assessment proceedings complied with section 17 of the Gujarat Value Added Tax Act, 2003, and whether the impugned order was vitiated for want of hearing and breach of natural justice. The court issued notice returnable on 28 November 2019 and stayed the impugned order ad interim, leaving the challenged assessment and transfer issues to be examined further.

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Issues: Whether the assessment order was vitiated as being ante-dated and passed beyond limitation; whether transfer of assessment proceedings complied with section 17 of the Gujarat Value Added Tax Act, 2003; and whether the impugned order was vitiated for want of hearing and breach of natural justice.

Outcome: Notice issued returnable on 28 November 2019 and the impugned order was stayed ad-interim.

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