TMI Blog2017 (9) TMI 394X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order on 04.02.2005, the Government took no steps to challenge the same for close to 10 years when for the first time rectification application came to be moved before the Tribunal. This application was filed on 03.02.2015. Thus, for 10 long years there was no action on part of the department. It may be that the rectification application came to be dismissed by the Tribunal on 16.02.2015. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004. Brief facts may be noted from Special Civil Application No. 6929 of 2017. 2. The respondent is a dealer registered under the Gujarat Sales Tax Act and is engaged in the business of manufacturing craft paper. The Assessing Officer having passed the order of assessment in case of the dealer for the assessment period 01.04.1995 to 31.03.1996, the Revision Authority took such assessment in s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the short ground that the Revision authority had acted on the opinion of the audit party without independent application of mind. It is this order of the Tribunal, which the Government has challenged in the present petition. We may notice that before filing the petition, the Government had applied to the Tribunal for rectification of its order. Rectification application came to be dismissed on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|