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TMI Blog2020 (3) TMI 733X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed by way of remand. - R/SPECIAL CIVIL APPLICATION NO. 10600 of 2019 - - - Dated:- 4-3-2020 - MR.J.B. PARDIWALA AND MR. BHARGAV D. KARIA JJ. Appearance: RC JANI AND ASSOCIATE(6436) for the Petitioner(s) No. 1 GOVERNMENT PLEADER(1) for the Respondent(s) No. 1,2 ORAL JUDGMENT (PER : MR.J.B.PARDIWALA) 1. Draft amendment is allowed. The learned counsel appearing for the writ-applicant is permitted to place on record the original assessment order passed by the Assessing Officer, and amend the prayer clause accordingly. 2. Rule returnable forthwith. Mr.Chintan Dave, the learned Assistant Government Pleader, waives service of notice of rule for and on behalf of the respondents. 3. By this Writ Applicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 4. The facts giving rise to this Writ Application may be summarized as under: 4.1. The writ-applicant herein is a proprietor of a proprietary concern running in the name of M/s. Alisha Enterprise. The proprietary concern was registered as a dealer under the Gujarat Value Added Tax Act, 2003 (for short the GVAT Act ). 4.2. The writ-applicant is in the business of trading of tiles. It is the case of the writ-applicant that he had no business for the accounting year 2010-2011, 2011-2012, 2012-2013 and 2013-2014, and therefore, Nil returns were filed. 4.3. The writ-applicant had filed returns upto 30.06.2010, duly signed by him. According to the writ-applicant, his Tax Consultant, namely, Shri Jignesh Mehta, created trouble f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : B/303, Sun Square, beside old High Court Declaration / Affidavit I, the undersigned, Shri Jignesh S. Mehta address 3/303, Sun Square, beside old High Court, Navarangpura, Ahmedabad do hereby solemnly declare on oath that, I have been working as Sales-tax Advisor to Messrs Alisha Enterprise having TIN 24072201737 address 8, Payal Shopping Center, Opposite Mehta Petrol Pump, Rakhiyal, Ahmedabad since year 2006-2007. The proprietor of Alisha Enterprise is Harsh Surendra Chaudhari. I have filed returns of the same for the year 2006-07 to 2009-10. Thereafter, other persons Bhavesh Chauhan and Suresh Kamble identifying them selves as the owner of the business were making me to file VAT returns. I have filed E-return for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id firm. However, the consultant had a password which, according to the petitioner, was missused by filing false returns and declarations. He also opened fake bank accounts. The petitioner pointed out that such fraud was committed by the said consultant concern to many other dealers. The department has, in fact, filed criminal case against said Mr. Jignesh Mehta. 2. The department initiated assessment proceedings in case of the petitioner for the years 2011-12, 2012-13 and 2013-14. According to the department, notice of such assessment proceedings were dispatched at the petitioner s known address. The petitioner, however did not participate. The Assessing Officer eventually passed orders of assessment for the assessment year 2011- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in filing such appeals. (ii) The requirement of pre-deposit is waived. In other words, the appeals shall be entertained without insisting on collecting any amount in relation to such orders of assessment and till the appeals are disposed of, there shall be no coercive recovery arising out of such orders. (iii) The Appellate authority shall decide the appeals unmindful of the observations made in this order. 4. Petition is disposed of. Direct service is permitted. 8. It is apparent on plain reading of the aforesaid order passed by the Co-ordinate Bench of this Court that Shri Jignesh Mehta duped many traders. It appears that the criminal prosecution has also been initiated against Shri Mehta for the alleged offences. 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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