2021 (11) TMI 168

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....r the Petitioner(s) No. 1,2 for the Respondent(s) No. 1,2 ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. The petitioners engaged in the business of manufacturing and selling stainless steel wires. The petitioners are also duly registered under the Gujarat Value Added Tax Act, 2003 ('the VAT Act' hereinafter) and Central Sales Tax Act, 1956 ('the CST Act' hereinafter). The petitione....

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....08.2021 challenging the order passed by the First Appellate Authority before the Gujarat Value Added Tax Tribunal ('the Tribunal' hereinafter) where he also has preferred the stay application against the outstanding demands. 4. The second respondent authority according to the petitioners has issued the recovery notice on 11.06.2021 despite his application and the pendency of Second Appeal before ....

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....ty may have as an exceptional case chosen in limine to not only protect, but also to dispose of this petition as the limited prayer which presently the petitioners are seeking protection as their application for stay of the proceeding cannot be adjudicated by the authority concerned. 8. We have heard the learned advocate, Mr.Uchit Sheth and learned AGP, Ms.Maithili Mehta. 9. According to the lea....

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....t the respondent not to pursue any coercive recovery till the appointment of Presiding Officer is made. 10. At this stage, the request is made by the learned advocate, Mr.Uchit Sheth to permit further two weeks after the appointment of the Presiding Member or President as they may also have some other priorities. 11. Acceding to the request for present, without entering into the merit of the mat....