2019 (5) TMI 898

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....onstitution of India, the petitioner has challenged a letter dated 11.3.2019 (AnnexureA to the petition) issued by the second respondent - State Tax Officer continuing the instructions of restraining transfer of vehicles to RTO authorities and attachment of land. 3. The petitioner is engaged in the business of executing service contracts using earth moving machinery such as excavators. The petitioner purchased excavators from outside the State of Gujarat from time to time for executing service contracts and believed that such excavators were not specified goods for the purpose of the Gujarat Tax on Entry of Specified Goods into Local Areas Act, 2001 (hereinafter referred to as the "Entry Tax Act") and hence, did not discharge liability un....

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.....2019. The stay granted earlier came to be extended from time to time. 5. Despite the stay order being in operation, the second respondent did not revoke the instruction given to the RTO authorities to debar transfer of any vehicles of the petitioner, nor was attachment of the agricultural land withdrawn. The petitioner, therefore, by letter dated 1.3.2019, informed the second respondent that the appellate authority had granted stay order against the recovery action of all the years on part pay and requested him to revoke the recovery proceedings. However, by the impugned order dated 11.3.2019, the second respondent informed the petitioner that since the appeals of the petitioner are still pending, the earlier instructions issued to the R....