2019 (8) TMI 524 - HC - VAT and Sales Tax

Validity of revision notices - HELD THAT - When the matter is taken up for hearing Mr. Soaham Joshi, the learned AGP appearing for the respondents places on record a communication in writing received by him from the Joint State Tax Commissioner Appeals , Ahmedabad stating that the impugned notice issued under Section 73/75 of the Gujarat Value Added Tax Act, 2003 in Form 503, Annexure-A to this writ-application has been withdrawn. Application disposed off.

Summary

Issues:
1. Jurisdictional validity of revision notices dated 31.7.2017 under Article 226 of the Constitution of India.
2. Request for a writ of mandamus or any appropriate writ to quash and set aside the revision notices.
3. Stay on further proceedings pursuant to the impugned revision notices.
4. Withdrawal of the impugned revision notice under Section 73/75 of the Gujarat Value Added Tax Act, 2003.

Analysis:
1. The writ-application challenged the jurisdictional validity of revision notices dated 31.7.2017 under Article 226 of the Constitution of India. The petitioner sought a writ of mandamus or any other appropriate writ to quash and set aside the said revision notices, alleging them to be without jurisdiction and illegal. The petitioner also requested a stay on further proceedings pursuant to the impugned revision notices until the final hearing of the petition.

2. The High Court, in its order dated 26/04/2019, heard the petitioner's advocate and issued notice returnable on 26.6.2019. By way of ad interim relief, the Court stayed further proceedings pursuant to the impugned revision notice dated 31.7.2017. Direct service was permitted as part of the order.

3. Subsequently, on 18/07/2019, the Court noted that the subject matter of the writ application was a revision notice dated 31st July 2017 issued under Section 75 of the Gujarat Value Added Tax Act, 2003. The Assistant Commissioner of VAT, personally present in Court, indicated that the impugned revision notice might be withdrawn after due process of law. The learned Assistant Government Pleader requested time for the same, and the matter was adjourned to 1st August 2019 for further consideration.

4. In the latest development, during the hearing, the learned Assistant Government Pleader informed the Court about a written communication received from the Joint State Tax Commissioner [Appeals], Ahmedabad, stating that the impugned notice issued under Section 73/75 of the Gujarat Value Added Tax Act, 2003 had been withdrawn. Consequently, the Court disposed of the application, ruling that nothing further needed adjudication. The communication received by the Assistant Government Pleader was to be kept with the record of the case, and the rule was discharged. Any ad interim relief granted earlier was vacated immediately.