9911796707
TMI Blog2015 (9) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... . ORDER (Per : Honourable Mr. Justice A. J. Desai) 1. Rule. Ms. Maithili Mehta, learned AGP waives service of notice of Rule on behalf of respondent. 2. The matter is taken up for final hearing with the consent of the learned advocates for the respective parties. 3. Pursuant to notice issued by this Court, affidavitinreply is filed by the respondent opposing the petition. Affidavit-in-rejoind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d costs the petitioner against the respondent for not following the binding decision of the Gujarat High Court in the matter of M/s. Meet Traders and M/s. Madhav Steel Corpn. and the decision of the Supreme Court M/s. Suresh Trading Co. virtually amounting to contempt of the Court and breach of judicial discipline. [d] The Court may grant such further relief and other relief as justice of case m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the petitioner is genuine purchaser and he cannot be asked to pay the tax only on the ground that the registration of the sellers have been cancelled with retrospective effect. There is not discussion in the order about the genuineness of the petitioner and his purchases and therefore, the order is required to be quashed and set aside. 6. On the other hand, Ms. Maithili Mehta, learned AGP, has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... comes vulnerable and therefore, requires to be quashed and set aside. Accordingly, the petition is allowed. The order impugned is hereby quashed and set aside. 8. However, the matter is remanded to the Assessing Officer for fresh consideration and the Assessing Officer, after giving an opportunity of hearing to the petitioner and after considering the documentary evidence as well as the judgement ..... X X X X Extracts X X X X X X X X Extracts X X X X
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