https://www.taxtmi.com/caselaws?id=406287 A writ challenge to a show-cause notice under the Gujarat Value Added Tax Act raised prima facie jurisdictional objections, including whether Section 50 permitted recovery only after assessment of tax due and whether the notice could be sustained at that stage. The HC recorded that these issues went to the root of the matter and also took a prima facie view that the applicant in the connected civil application was neither a necessary nor a proper party. The main matters and the civil application were directed to be heard together, with the interim order to continue until final disposal. No final determination was made on the validity of the notice or the underlying liability. en-us Thu, 25 Feb 2021 00:00:00 +0530 Sat, 10 Apr 2021 09:03:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406287 A writ challenge to a show-cause notice under the Gujarat Value Added Tax Act raised prima facie jurisdictional objections, including whether Section 50 permitted recovery only after assessment of tax due and whether the notice could be sustained at that stage. The HC recorded that these issues went to the root of the matter and also took a prima facie view that the applicant in the connected civil application was neither a necessary nor a proper party. The main matters and the civil application were directed to be heard together, with the interim order to continue until final disposal. No final determination was made on the validity of the notice or the underlying liability. Case-Laws VAT and Sales Tax Thu, 25 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406287