In an oral order, the High Court of Gujarat allowed a petitioner's counsel to withdraw a writ application concerning wrongly invoked Section 44 of the VAT Act, 2003, permitting approach to the appropriate forum for the final assessment order of the relevant year.
LEARNT ADVOCATE PERMITTED TO WITHDRAW THE WRIT APPLICATION.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
C/SCA/4013/2022 ORDER DATED: 02/03/2022
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 4013 of 2022
========================================================== PRATAP CABLE CONSTRUCTION COMPANY
Versus STATE OF GUJARAT
==========================================================
Appearance:
MR. JIT P PATEL(6994) for the Petitioner(s) No. 1 for the Respondent(s) No. 2
ADVANCE COPY SERVED TO GOVERNMENT PLEADER/PP for the Respondent(s) No. 1
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CORAM: HONOURABLE MR. JUSTICE J.B.PARDIWALA
and HONOURABLE MS. JUSTICE NISHA M. THAKORE
Date : 02/03/2022
ORAL ORDER
(PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA)
Page 1 of 2
C/SCA/4013/2022 ORDER DATED: 02/03/2022
44 of the Act. If any amount towards the tax is to be recovered from the writ applicant towards the liability that he has incurred the same can be recovered under Section 46 of the Act as land revenue.
In view of the aforesaid direction, the present writ application stands disposed of.
(J. B. PARDIWALA, J)
(NISHA M. THAKORE,J)
Y.N. VYAS
Page 2 of 2
1 issue framed by the court
Whether the writ petition should be withdrawn to allow the petitioner to approach the appropriate forum regarding the final assessment order of A.Y. 2015-16.
2 provisions across 1 enactments
PRATAP CABLE CONSTRUCTION COMPANY
STATE OF GUJARAT
J.B.PARDIWALA
NISHA M. THAKORE
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
