2019 (10) TMI 766

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..... interim relief, the operation of the impugned order dated 31.7.2017 (Annexure-A to the petition) is hereby stayed. - R/SPECIAL CIVIL APPLICATION NO. 16993 of 2019 - - - Dated:- 9-10-2019 - JUSTICE HARSHA DEVANI AND JUSTICE SANGEETA K. VISHEN, JJ. For The Petitioner (s) : UCHIT N SHETH (7336) For The Respondent (s) : MS MAITHILI MEHTA, ASSISTANT GOVERNMEN .....

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..... on 35(1) of the Gujarat Value Added Tax Act, 2003 which reveals that most of the columns therein are blank. 2. It was submitted that insofar as reassessment under section 35(1) of the GVAT Act is concerned, sub-section(2) thereof provides that no order shall be made under sub-section(1) after the expiry of five years from the end of the year in respect of which or part of which the .....

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..... nce of any proceeding pending against the petitioner under the GVAT Act, it is not permissible for the respondents to invoke the provisions of section 34(8A) of the GVAT Act. In support of such submission, the learned advocate placed reliance upon the decision of this court in the case of Dhanani Imp. Exp. Pvt. Ltd. Anr. vs. State of Gujarat Anr., (2017) 98 VST 439 (Guj) and more particula .....

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