9911796707
TMI Blog2019 (6) TMI 1360X X X X Extracts X X X X X X X X Extracts X X X X ..... espondents - State to deposit the requisite amount either with the tribunal or with the registry of this Court. - SPECIAL CIVIL APPLICATION NO. 10531 of 2019 - - - Dated:- 26-6-2019 - MR J. B. PARDIWALA AND MR A. C. RAO, JJ. For The Petitioner (s) : MR VIJAY H PATEL (7361) AND MR. APURVA N MEHTA (7202) For The Respondent (s) : MS MAITHILI MEHETA, AGP AND NOTICE SERVED BY DS(5) ORAL ORDER ( PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1.00. Ms. Maithili Mehta, the learned AGP appearing for the respondents State submitted that the SLP preferred by the State is likely to come up for hearing before the Supreme Court on 01/07/2019. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 54(1) (aa) of the Gujarat Sales Tax Act, 1969, on refund arising from the appellate order, Shri Pranav Trivedi, learned Assistant Government Pleader has submitted that facts in the present case are distinguishable to the facts of the case in State of Gujarat v. Doshi Printing Press and others. It is submitted that in the present case, refund has arisen because of the order passed by the Hon ble Supreme Court in determination proceedings which shall not be akin to even appellate proceedings. The aforesaid is not factually correct. In the present case, the proceedings before the Tribunal were against the order passed by the first appellate authority levying/ charging tax at the rate of 15% against the claim of the Dealer at 5%. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We are informed that the Supreme Court has condoned the delay and the SLP has now been ordered to be posted for hearing. 4.00. If ultimately any interim order is passed by the Supreme Court, staying the operation of the order dated 29/06/2018 passed by this Court in Tax Appeal Nos.748/2018 to 751/2018, impugned in the SLP, it would be altogether a different scenario. However, as on date, the directions to pay the requisite amount with interest applicable is staring in the face of the State past five years. 500. Ms.Mehta submitted that all steps are being taken to see that the aforesaid SLP is taken up for hearing on urgent basis. 6.00. For the present, we adjourn this matter to 03/07/2019 . H ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
