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TMI Blog2021 (9) TMI 723X X X X Extracts X X X X X X X X Extracts X X X X ..... 9-9-2021 - HONOURABLE MS. JUSTICE SONIA GOKANI AND HONOURABLE MR. JUSTICE RAJENDRA M. SAREEN Appearance: MR ANAND NAINAWATI (5970) for the Petitioner(s) No. 1 for the Respondent(s) No. 1,2,3,4,5,6,7 ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. This is a petition preferred by the public limited company, which is registered as dealer under the Gujarat Value Added Tax, 2003 ( the GVAT for short) at registration number 24073403223 and also under the Central Sales Tax Act, 1956 ( the CST for short) at registration number 24573403223. 2. By way of the present petition, the petitioner has sought the following reliefs: 25. The Petitioner, therefore, pray: (a) That this Hon ble Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appearing for and on behalf of Mr. Anand Nainawati, learned advocate for the petitioner, matter is taken up for final hearing at the threshold. 4. As could be noticed from the petition, the First Appeals have been preferred under the Gujarat VAT Act and CST Act before the Joint Commissioner (Appeals) by the petitioner, who is aggrieved by the orders passed by respondent No.2 for the period from 2013-2014 to 2017-2018. The first appellate authority had partially allowed the appeals. It confirmed the demand of ₹ 35,88,768/- under the GVAT and ₹ 5,44,34,120/- under the CST. 5. The second appeals are preferred being aggrieved by the outcome of the First Appeals. The said appeals were preferred within the statutory period of l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 641 of 2015. (5) Gujarat State Fertilizers Co.Ltd. vs. UOI, 2013(290) ELT 161(Guj.). (6) Mahavir Enterprise vs. State of Gujarat, order dated 02.09.2021 passed by this Court in Special Civil Application No. 9586 of 2020. (7) Radha Krishan Industries vs. State of Himachal Pradesh, 2021(4) TMI 837. (8) S.S. Offshore Pvt. Ltd. vs. UOI, 2021 (8) TMI 344. 8. The details of pendency of second appeals, which are before Gujarat Value Added Tax Tribunal and where, the applications for early hearing of the appeals also are already preferred, are reproduced hereinbelow: Sr.No. Financial Year Appeal Numbers VAT CST ..... X X X X Extracts X X X X X X X X Extracts X X X X
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