2017 (12) TMI 1427

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....involved in the present case, which lies in a narrow compass, with the consent of the learned advocates for the respective parties, the matter was taken up for final hearing today. 3. By this petition under Article 226 of the Constitution of India, the petitioners have challenged the demand notices dated 26.9.2017 (Annexure-H to the petition), 15.11.2017 (Annexure-I to the petition) issued by the third respondent Tahsildar, Government Dues Recovery, Mumbai City. The petitioners have also challenged the orders dated 30.8.2013 and 30.9.2013 passed by the fourth respondent - Assistant Commercial Tax Commissioner, Valsad-4 (Annexure-E Collectively to the petition). 4. Briefly stated, the facts of this case are that the first petitioner ha....

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....e petitioners that in the remand proceedings, the matter was being handed on their behalf by one Mr. Rasikbhai U. Bajania, who was suffering from cancer and was undergoing treatment for it during the pendency of the proceedings. That in the absence of any assistance on the part of the learned advocate, the Assistant Commercial Tax Commissioner, Valsad-4 (the fourth respondent herein) passed an order dated 30.8.2013 under the Gujarat Sales Tax Act and an order dated 30.9.2014 under the Central Sales Tax Act, 1956, which were in terms of the original assessment order. It is the case of the petitioners that the first petitioner was unable to ascertain the status of the proceedings before the fourth respondent and hence was not in a position to....

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....of such order. It was further submitted that the tax liability has been calculated in the impugned orders because at the relevant time, the concerned 'C' forms were not available which are now available with the first petitioner, which would result in the tax liability being appropriately reduced. It was, accordingly, urged that having regard to the peculiar facts of the case, considering the fact that the petitioner's factory premises were closed down and the learned advocate engaged by the petitioners was suffering from cancer and could not prosecute the proceedings before the assessing authority properly, in the interest of justice, the impugned orders, which are ex parte orders, deserve to be quashed and set aside and the ma....

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....e-F to the petition) as well as the notice dated 15.11.2017 (Annexure-I to the petition), the outstanding dues at present are sought to be recovered only in relation to assessment year 2005-06. Insofar as assessment year 2005-06 is concerned, the Tribunal had remanded the matter to the assessing authority to decide the same afresh after affording the petitioners an opportunity of hearing. However, in view of the fact that the learned advocate for the petitioners was suffering from cancer, the matter could not be attended properly and the petitioners were unaware of the status of such proceedings. It appears that the petitioners came to know of the passing of the impugned orders only when the notice of demand came to be issued to the second ....