2015 (12) TMI 1474

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.....G.URAIZEE, JJ For the Petitioner : Ms Maithili Mehta, Assistant Government Pleader For the Respondent : Mr Parth Contractor, advocate for M/s Singhi & Co. ORDER PER : HONOURABLE MS.JUSTICE HARSHA DEVANI The appellant - State of Gujarat in these appeals under section 78 of the Gujarat Value Added Tax, 2003 has challenged the common order dated 16th October, 2014 passed by the Gujara....

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....Tax Act? [4] Whether the Hon'ble Tribunal has erred in deleting levy of interest u/s 47(4A) and penalty u/s 45(6) of the Sales Tax Act?" 2 Heard Ms Maithili Mehta, learned Assistant Government Pleader for the appellant and Mr Parth Contractor, learned advocates for M/s Singhi & Company, learned advocates for the respondent. 3 It is an admitted position between the parties that the c....