Writ relief and taxable turnover challenge left open as notice issued with ad-interim protection granted.

Writ relief was sought against an order under the Gujarat Value Added Tax Act, 2003 despite an available statutory appeal, and the petitioner also challenged inclusion of service tax in taxable turnover. The Court noted the arguments on an unaddressed binding precedent and on whether statutory collections can form part of taxable turnover, but it did not finally decide either issue at this stage. Notice was issued for further hearing and ad-interim protection was granted pending consideration of the petition.

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Issues: Whether the writ petition warranted interference at the interim stage despite the availability of a statutory appeal under the Gujarat Value Added Tax Act, 2003, and whether the challenge regarding inclusion of service tax in taxable turnover required consideration.

Analysis: The Court noticed the contention that the impugned order had not dealt with the earlier binding precedent and the argument that statutory collection under tax law should not form part of taxable turnover. It also noted the objection based on availability of an alternative statutory remedy. At the same time, the matter was not finally adjudicated and notice was issued for further hearing, with ad-interim protection granted in the meantime.

Outcome: The Court issued notice and granted ad-interim relief, leaving the issues open for further consideration.

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