2016 (5) TMI 984

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..... e petitioners as well as any of the hard-disks seized by them to enable the petitioners to respond to any of the queries raised by the Value Added Tax Department. No coercive steps shall be taken against the petitioners like provisional attachment or recovery till the finalization of all the assessments and till the statutory time limit for such payment post passing of such assessment orders has e .....

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..... between the parties, the petition is disposed of in the following terms: (i) It has been contended on behalf of the petitioners that the respondents have repeatedly relied upon the provisions of section 50 of the Gujarat Value Added Tax Act, 2003 (hereinafter referred to as the GVAT Act ). However, it is necessary to first determine whether this section can be made applicable to the petitioner .....

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..... while framing the assessment, shall take into consideration the above contentions raised by the petitioners. (ii) The respondents shall provide all the books of account to the petitioners as well as any of the hard-disks seized by them to enable the petitioners to respond to any of the queries raised by the Value Added Tax Department. (iii) In view of the orders passed by this court, no coer .....

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