TaxTMI 
TaxTMI 
2021 (2) TMI 433
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....ia after going into the validity and legality thereof direct re-adjudication of the show cause notice dated 05.003.2020 after following the principles of natural justice. (C)) that this Hon'ble Court be pleased to issue a Writ of Mandamus or any other appropriate writ, order or direction ordering and directing the Respondent No.2 by himself, his subordinates, servants and agents, pending disposal of the present petition not to recover amount imposed vide impugned order dated 21.10.2020 and stay the execution and other proceedings thereof. (D) that this Hon'ble Court be pleased to issue a Writ of Certiorari or an other appropriate writ, order or direction under Article 226 of the Constitution of India after going into the validity and legality thereof quash the order dated 24.11.220 (Annexure "N") uploaded on GST Portal by Respondent No.2. (E) that this Hon'ble Court be pleased to issue a Writ of Certiorari or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the petitioner case and after going into the validity and legality thereof to li....
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....f hearing to the writ applicant. In such circumstances, we thought fit to entertain this writ application. 6. We have heard Mr. Raichandani, the learned counsel assisted by Mr. Aditya R. Parikh, the learned counsel appearing for the writ applicant and Mr. Chintan Dave, the learned AGP appearing for the State-respondents. 7. On 28th January, 2021, this Court passed the following order; 1. We have heard Mr.Bharat Raichandani, the learned counsel assisted by Mr.Aditya R. Parikh, the learned counsel appearing for the writ applicant and Mr. Chintan Dave, the learned AGP appearing for the State Respondents. 2. The short point involved in this writ application is, whether the impugned order dated 21.10.2020 (at Annexure-A to this writ application) could be said to have been passed in violation of the principles of natural justice, inasmuch as the principal argument of the learned counsel appearing for the writ applicant is that, no opportunity of personal hearing was given to the writ applicant by the authority concerned before passing the impugned order. 3. On the other hand, Mr. Dave, the learned AGP would submit that, ample opportunities were given to t....
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....xed hereto and marked as Annexure-B. Thereafter, again on 15.06.2020 the petitioner was issued another wherein the petitioner was called upon to respond within a period of seven days. A copy of notice dated 15.06.2020 is annexed hereto and marked as Annexure-C. Thereafter, again on 29.07.2020 the petitioner was once again requested to submit the details as called for. A copy of notice dated 29.07.2020 along with the acknowledgment of the postal department is annexed hereto and marked as Annexure-D Colly. 6. This Hon'ble Court vide order dated 28.01.2021 had also directed the respondent authorities to examine the provisions as contained in Section 75 of the Gujarat Goods and Services Tax Act, 2017 in the context of present proceedings. In this regard if the provisions as contained in Sub-Section 5 of Section 75 of the Gujarat Goods and Services Tax Act, 2017 are examined then it will be clear that to adjourn the proceedings for sufficient cause being shown by the dealer is purely within the domain of the respondent authorities. In the facts of the present case no sufficient cause was ever shown by the petitioner and therefore the provisions of Sub-Section 5 of Section 7....
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....289 & 290, G.I.D.C, Ankleshwar-393002) are therefore hereby called upon to show cause to the Assistant Commissioner of State Tax, Enforcement Div-6, Vadodara on 23.03.2020 as to why:- I. Lease hold plot no. Block No.2925 to 2929, 3031 to 3042 & 3127 to 3132 Admeasuring 49,629 sq. mtrs. Panoli Industrial Estate which was sub-divided into 9 sub plots, and were sub leased for long term having assessable value of Rs. 7,12,12,150/- should not be considered and classified as supply of Services of long term lease of industrial plots under SAC heading No.9972 under Gujarat Goods & Services Tax Act, 2017. II. Tax should not be calculated at @ 18% under Section 74(1) of Gujarat Goods & Services Tax Act, 2017. III. Interest should not be calculated at @ 24% under Section 50(3) of Gujarat Goods & Services Tax Act, 201? IV. Penalty should not be imposed 100% under Section 4(9) of Gujarat Goods & Services Tax Act, 2017." 11. To the aforesaid show-cause notice, the writ applicant responded by addressing a letter dated 27th March, .2020. The same reads as under; "To, Asst. Commissioner of State Tax (I), Enforcement Division-6, Vadod....