2019 (10) TMI 766

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....(7336) For The Respondent (s) : MS MAITHILI MEHTA, ASSISTANT GOVERNMENT PLEADER/PP(99) ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Mr.Uchit N. Sheth, learned advocate for the petitioner submitted that in this case the impugned assessment order has been passed without the notice having been served upon the petitioner. The attention of the court was invited to the contents ....

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....x is assessable. It was submitted that in this case the impugned assessment order relates to Assessment Year 2008-2009 and hence, in terms of sub-section(2) of section 35 such period was over on 31.3.2014 whereas the impugned order has been passed on 31.7.2017 which is beyond the period prescribed under sub-section(2) of section 35 of the GVAT Act . 3. It was submitted that a perusal of the imp....