2016 (5) TMI 984

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.... ORDER ( Per : Honourable Ms. Justice Harsha Devani ) 1. Heard Mr. Mihir Joshi, Senior Advocate, learned counsel with Mr. Tanvish Bhatt, learned advocate for the petitioners and Mr. Kamal Trivedi, learned Advocate General with Ms. Maithili Mehta, learned Assistant Government Pleader for the respondents. 2. On a consensus arrived at between the parties, the petition is disposed of in th....

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....ax is already deposited "under protest" and the CSAs have also sought further installments to pay such amount. Hence, under section 50 of the GVAT Act, if such amount is paid by the CSAs, the same would absolve the purported liability of the petitioners for tax and such amount will have to be refunded to the petitioners. The Assessing Officer, while framing the assessment, shall take into consider....