2021 (7) TMI 998

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.... UTKARSH SHARMA, AGP FOR THE RESPONDENT ORDER PER : HONOURABLE MS. JUSTICE BELA M. TRIVEDI 1. Heard, the learned advocates for the parties for some time. Learned advocate Mr. Hardik Vora for the petitioner has relied upon the decision of the Supreme Court in the case of M/s. Radha Krishan Industries vs. State of Himachal Pradesh and Others, AIR 2021 SC 2114 and submitted that the petitioner ....

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....3 would have a wide repercussion and therefore, some time may be given to verify the position as to whether the said new provisions have come into force or not. 2. In view of the above, put up on 30th July 2021. 2.1 However, considering the affidavit-in-reply filed by the respondent to the effect that the petitioner firm is liable to pay the tax with interest and penalty, in aggregate Rs. 1,09,6....