AI Drafter 
TaxTMI 
TaxTMI 
2020 (2) TMI 475
X X X X Extracts X X X X
X X X X Extracts X X X X
....ies Act, 1956 and engaged in the business of manufacturing electrical goods and products in the State of Gujarat, has prayed for the following reliefs: "(A) Your Lordships may be pleased to issue a writ of certiorari or a writ in the nature of certiorari or any other appropriate writ, order or direction, calling for the record of the Petitioner's case and after examining its legality and validity quash and set aside the Notice dated 18.01.2012 (2007-08) & 02.02.2012 (2001-­02 & 02­2­2012) (2006­-07) and all consequent proceedings and O\orders whereby the property/land of the Petitioner has been attached; (B) YOUR LORDSHIPS may be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, order or direction, directing the Respondents to immediately revoke the attachment and to remove the charge of the sales tax department on the land/property bearing Survey No. 3341/1/2/3/4/5, 3346/1/4, 3126, 3127, 3335, 3336/1/2/3, 3121, 3122, 3223, 3124, 3342 & 3343; (C) YOUR LORDSHIPS may be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, order or direction....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ncentive granted to it under Entry 255 of the notification issued under Section 49(2) of the GST Act, as the Petitioner had not maintained separate accounts of the LD Unit and the Ribbon Unit and consequently called for repayment of the exemption availed by the Petitioner between 1992 to 2004. (3.5) The petitioner filed representation 29.08.2006, 30.09.2006 & 14.12.2006 before the Chief Secretary of the State of Gujarat requesting to allow sales tax exemption to the Petitioner for its Units. Pursuant to the representation of the Petitioner, the Respondent No. 2 directed the Respondent No. 3 to allow exemption to the Petitioner vide its letter dated 29.08.2006. (3.6) For the year 2000 01, the Respondent No. 3 denied the sales tax exemption to the Petitioner on the ground that the Petitioner has breached the exemption conditions by not maintaining the separate records and by not filing separate returns in lieu of LD & RD. This Assessment Order dated 31.03.2005 was passed before the direction of the Respondent No. 2 to grant exemption to the Petitioner. The assessment order had imposed a tax liability on the Petitioner for Rs. 11,00,70,040/­. As the assessing aut....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the Notice. (3.12) In response to the Notice dated 18.01.2012 & 02.02.2012, the Petitioner filed a reply dated 06.02.2012 before the Respondent No. 3 and submitted that the demand for the year 2001-­02 & 2007-08 has been paid in full and for the year 200607, it was submitted that the Petitioner has filed an appeal which is pending for final bearing. It was informed that the issue in the year 2006­-07 is limited to submission of declaration under Form C & F and the Petitioner is in receipt of the Forms, thus the liability of the Petitioner will be reduced. However, the Petitioner for the meantime, deposited Rs. 2,00,000/­. Further, it was requested that the attachment notice be withdrawn. (3.13) The Petitioner filed an appeal against the Assessment Order dated 04.05.2011 for the period 2006­-07 before the Deputy Commissioner of Commercial Taxes, Dispute 4, Vadodara wherein an order dated 27.04.2012 was passed vide which the total demand of Rs. 1,89,56,643/raised in the assessment order was reduced to Rs. 10,88,590/­. (3.14) Further, the Petitioner vide its Letter dated 27.04.2012 submitted before the Respondent No. 3 that the dues with....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... issued a letter dated 09.12.2015 to the Project ct Director, National Highway Authority of India stating that the petitioner has pending tale: tax / central tax liability and thus it was requested to NHAI that the compensation amount due to the Petitioner should not be released. (3.22) The NHAI submitted a Letter dated 17.12.2015 to the Special Land Acquisition Officer, Kheda stating that they have received a letter dated 09.12.2015 from the Respondent No. 3 requesting not to make payment of the compensation to the Petitioner. (3.23) The Special Land Acquisition Officer, Kheda issued & Letter dated 05.10.2016 to Respondent No. 3 stating that the Petitioner has submitted vide its Letter dated 07.12.2015 that all dues of Sales Tax have been paid. Thus, it was requested from Respondent No. 3 to conduct an investigation in this regard. (3.24) The petitioner filed a Letter dated 08.01.2019 before the joint Commissioner of Commercial Taxes (Appeals) requesting for revocation of burden on property documents. (3.25) As the Petitioner received no communication from the Respondent No. 3 regarding attachment of Petitioner's property, the Petitioner was und....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nds expired as on date. It is further required to be noted. that. for` the assessment year 2001­-2002, the entire amount was assessed being Rs. 1,14,843/­, has been paid by the petitioner herein. 12. Whereas, for the assessment year 2006-­2007, the petitioner has paid Rs. 10,85,000/­ but as the petitioner had succeeded in appeal, the said amount paid by the petitioner was adjusted towards the tax difference for the assessment year 2006-­2007, resultantly, out of Rs. 1,88,81,670/­, Rs. 10,00,000/­ was deducted by the respondent authorities and the remaining amount was waived, as the petitioner succeeded before the first appellate authority in his appeal filed challenging the assessment order. 13. I say and submit with respect to the assessment year 2007­-08, the said difference amounting to Rs. 37,222/­ was paid by the petitioner. Hence as on date the petitioner is liable to pay an amount of Rs. 5,07,98,532/­ to the respondent authorities and hence a charge has been created on the property in question on 17/03/2012 in the revenue records by exercising the provisions of Section 44 of the Gujarat Sales Tax Act, 1968." 6. Thu....