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TMI Blog2021 (4) TMI 403X X X X Extracts X X X X X X X X Extracts X X X X ..... ring for the applicant of the civil application who seeks to be impleaded as one of the party-respondents. 2. The subject matter of challenge in the present writ applications is to a show-cause notice issued for the period of assessment between 01.04.2015 and 31.08.2015. The State Tax Officer-I, Unit-IV, Surat has called upon the writ applicant to show-cause on the following aspects; "In the turnover affixed in the said assessment oder, the amount of Rs. 11791560 mentioned as Consignment transfer against form "F" to Om Hanuman Trading Company by M/s. D.S. Cheving Products LLP hasn't been included and no sales tax has been assessed on that sales because it was decided that on such transactions, for deciding the joint several and vicar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter and then on the basis of the records available, ex-parte assessment/reassessment/ Issue based assessment oder will be passed, which may be noted. This Show-cause notice is issued without prejudice to any other action that may be taken against them under Gujarat Value Added Tax Act, 2003, The Central Tax Act, 1956 and Rules farmed thereunder or any other laws for the time being in force. This show cause notice is issued based on the available evidences/verification of the documentary evidences. After issuance of this show-cause notice, if any additional evidences/documentary evidences and further details of investigation come to the knowledge, the new assessment/reassessment / issue based assessment proceedings will be initiated, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en if there is no provision in the law regarding affixing the responsibilities of the principal and the agent, their direct and vicarious liabilities arise. Whether the Section 50 of the Gujarat Value Added Tax Act, 2003 applies to this case or not? On verifying the same, M/s. D.S. Chewing Products LLP, as declared by it, has sent only on paper, the goods to the Consignment Sales Agents nominated by it in the State of Gujarat. In fact, with a view to create an illusion that such Consignment Sales Agents are genuine agents, false, frivolous and bogus documentary evidences have been fabricated. In this manner, both, the said M/s. D.S. Chewing Products LLP as well as the said Shri Rajendra Jethalal Keshwani alias "Sonubhai" both by bringing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st accrued on them as well as penalty. Along with the same, even in view of Section 50 of the Gujarat Value Added Tax Act, 2003 also, since they are equally responsible, their respective responsibility to pay up the taxes, interest accrued on them as well as penalty needs to be affixed." 7. One of the principal arguments of the learned counsel appearing for the writ applicant is with regard to the very applicability of Section 50 of the Act in the absence of any assessment of the liability. In other words, one of the jurisdictional issues involved in the present litigation is that Section 50 could not have been invoked for assessing a commission agent as liability has to be first determined by framing an assessment. Section 50 can be invo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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