2022 (7) TMI 710

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....e of notice of rule for and on behalf of the respondents nos.1, 2 and 3 respectively. 2. By this writ application under Article 226 of the Constitution of India, the writ applicant/a dealer has prayed for the following reliefs: "(a) That this Hon'ble Court 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 papers and proceedings leading to the records relating to Order dated 26.10.2020 passed by Ld. VAT Tribunal and after looking into the same and the legality thereof, this Hon'ble Court be pleased to: (i) Quash and set aside the Order dated 26.10.2020 passed by Ld. VAT Tribunal (Annexure-G); (ii) Quash and ....

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....ction 32 read with Section 34 and Section 35 respectively of the Gujarat Value Added Tax Act, 2003 (for short, 'the VAT Act'). 4. It is the case of the writ applicant that it had no idea or any knowledge as regards the assessment proceedings undertaken by the Assistant Commissioner. In such circumstances, the writ applicant did not participate in the assessment proceedings. The Assistant Commissioner directed the writ applicant to pay an amount of Rs.26,40,005/- (tax- 11,89,192 + interest - 8,56,218 + penalty - 5,94,596/-). 5. Being dissatisfied with the ex-parte assessment order referred to above, the writ applicant preferred an appeal under Section 73(1) of the VAT Act before the respondent no.3 on various legal grounds. The writ ap....

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....given to the writ applicant to question the legality and validity of the ex-parte order of assessment dated 26.03.2018 passed by the Assistant Commissioner of Commercial Tax. This matter was taken up for hearing in the first session and at that point of time, we inquired with Mr. Modh whether his client would be ready and willing to deposit an amount of Rs.5,00,000/- with the Assessing Officer. Mr. Modh, made a request to keep the matter at 2:30 p.m. to enable him to obtain necessary instructions from his client. Mr. Modh has reverted to us with necessary instructions. The client of Mr. Modh i.e. the writ applicant is ready and willing to deposit an amount of Rs.5,00,000/- with the Assessing Officer by day after tomorrow i.e. 11.02.2022. ....