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2021 (4) TMI 403 - HC - VAT and Sales TaxSeeking to be impleaded as one of the party-respondents - SCN issued for the period of assessment between 01.04.2015 and 31.08.2015 - HELD THAT:- We would not have entertained this writ application as the subject matter of challenge is a show-cause notice. However, there are few jurisdictional issues raised and argued by the learned counsel appearing for the writ applicant going to the root of the matter. Prima facie, it appears that the authority seeks to invoke Section 34 (8A) and Section 50 respectively of the Gujarat Value Added Tax Act, 2003. 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 invoked to recover the “tax due” either from the commission agent or the principal. Section 50 is not a substantive provision, but is an enabling provision to recover the tax due once the assessment is framed. The matter deserves consideration. Rule returnable on 6th May, 2021.
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