https://www.taxtmi.com/caselaws?id=425155 An ex parte assessment under the Gujarat Value Added Tax Act, 2003 was challenged on the basis that the assessee had not been given an effective opportunity to contest it. The High Court balanced the right to pursue the appeal against revenue protection by directing conditional restoration of the appeal on deposit of Rs. 5,00,000. On deposit, the appellate authority was to restore the appeal to its original file and hear it on merits in accordance with law. The department was also restrained from insisting on transfer of the larger amount covered by the recovery notice, and coercive recovery was kept in abeyance to that extent. en-us Wed, 09 Feb 2022 00:00:00 +0530 Wed, 16 Nov 2022 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425155 An ex parte assessment under the Gujarat Value Added Tax Act, 2003 was challenged on the basis that the assessee had not been given an effective opportunity to contest it. The High Court balanced the right to pursue the appeal against revenue protection by directing conditional restoration of the appeal on deposit of Rs. 5,00,000. On deposit, the appellate authority was to restore the appeal to its original file and hear it on merits in accordance with law. The department was also restrained from insisting on transfer of the larger amount covered by the recovery notice, and coercive recovery was kept in abeyance to that extent. Case-Laws VAT and Sales Tax Wed, 09 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425155