2019 (7) TMI 323

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....at the time of the final hearing of the main matter, the learned counsel appearing for the respondent was not in a position to remain present before the Court and make his submissions. 2. The main matter i.e. the Special Civil Application No.1889 of 2017 was preferred by the State Government challenging the judgement dated 19.04.2016 passed by the Gujarat Value Added Tax Tribunal. It appears that after hearing the learned AGP appearing for the State, the coordinate Bench passed the following order : "14. While reversing the Judgement of the Tribunal and restoring the revisional order of the Deputy Commissioner, we clarify that the determination order may bind the department, however, adverse order would not bind the assessee in ....

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....ed personnel of the Applicant Company. But later on, the fact that he had received the papers had unfortunately slipped off his mind and therefore the said papers were not handed over by the clerk to the authorized personnel of the Applicant company in time. Subsequently, the papers of the writ petition were handed over to the authorized personnel of the Applicant Company. The said papers were then sent to the advocate's office for seeking advice on the same and at that time, it was brought to the knowledge of the authorized personnel that the said writ petition had already been heard and disposed off by the Hon'ble Court. It is most respectfully submitted that non-appearance in the writ petition was due to sheer ignorance about the receipt....