2024 (10) TMI 45

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....rned advocate Mr. Krushank Gar for learned advocate Mr. Taral Thaker for the petitioner and learned Assistant Government Pleader Mr. Chintan Dave for the respondent-State. 2. Rule returnable forthwith. Learned AGP Mr. Dave waives service of notice of rule on behalf of the respondent. 3. By this petition under Article 227 of the Constitution of India, the petitioner has prayed for the following reliefs: "A. Issue a writ, order or direction in the nature of Certiorari or any other writ of appropriate nature quashing and setting aside the impugned Assessment Order dated 8 January 2021 issued by the Respondent no. 1 to the petitioner demanding a sum of Rs. 16,26,108/- (Rupees Sixteen Lakh Twenty Six Thousand One Hundred and Eight....

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....f Rs. 20,05,414/- (Rupees Twenty Lakh Five Thousand Four Hundred and Fourteen) and all consequential actions/proceedings, if any, as being illegal, void and de hors the binding provisions of the resolution plan duly approved by the ld. NCLT vide its order dated 03.12.2020 in CP(IB) No.7 of 2018, as well as the express provisions of IBC,2016 and E. Issue a writ, order or direction in the nature of Certiorari or any other writ of appropriate nature quashing and setting aside the show cause Notice dated 30 September 2023 issued by the Respondent nO.1 to the petitioner in respect of alleged dues of the petitioner aggregating to Rs. 17,81,896/- (Rupees Seventeen Lakh Eighty One Thousand Eight Hundred and Ninety Six only) and all consequ....

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....Environment Gmbh and the said Company took over the management and control of the petitioner by implementing the resolution plan and completion certificate dated 26.07.2022 was also issued by the erstwhile monitoring company of the petitioner. 4.4 The petitioner received the assessment order dated 08.01.2021 issued by the respondent No.1 under section 32/34/35 of the Gujarat Value added Tax Act, 2003 demanding payment of Rs. 16,26,108/- in respect of certain alleged dues pertaining to the Financial Year 2014-15. 4.5 The petitioner thereafter received notice dated 08.06.2022 in GST DRC-7A for recovery of the dues which has increased to Rs. 20,05,414/-. 4.6 Respondent also placed a lien over the bank account of the petitioner for an ....