2022 (1) TMI 389

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....FOR THE PETITIONER MR TRUPESH KATHIRIYA ASST. GOVERNMENT PLEADER FOR THE RESPONDENT ORDER PER : HONOURABLE MS. JUSTICE SONIA GOKANI 1. The petitioner is a dealer registered under the Gujarat Value Added Tax Act, 2003 ('the VAT Act' hereinafter) and has challenged the order dated 17.03.2021 passed by the Deputy Commissioner of Commercial Tax, Range-3, Ahmedabad, which is pending for adj....

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....72,245.53/- from the petitioner's Bank Account, which is 20% of the amount alleged to be due with substantial question of law raised before it. He has urged that the Revision Application Nos.54 & 55 of 2021 may be decided at the earliest. 4. Following are the prayers: "A. That the Hon'ble Court be pleased to admit and allow this petition; B. Issue an appropriate writ and q....

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....f Schedule II of the said Act which attracts the rate of tax @ Four paise in the rupee viz. 5% tax criteria (4% + 1% additional tax) on sale; E. During the pendency and final disposal of this petition, stay the execution, implementation and operation of the order dated 17.03.2021 passed by the Dy. Commissioner of Commercial Tax, Range-3, Ahmedabad at Annexure-A hereto. F. Grant A....

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....freeze the Bank Account. However, he, on instructions, has submitted that the Revision Applications shall be decided at the earliest as per the direction of the Court. 6. Noticing the fact that the petitioner is already before the statutory authority filing two Revision Application Nos.54 & 55 of 2021, let the same be decided within a period of two weeks from the date of receipt of a copy of th....