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2021 (12) TMI 223 - GUJARAT HIGH COURTTransitional tax credit - grievance of the petitioner is that the notice had been issued only for the assessment under the VAT Act and the order came to be passed on 12.01.2021 under the VAT Act where the authority examined and disallowed the transitional tax credit claimed under the GST Act, raising the huge demand of tax along with interest and penalty - HELD THAT:- Noticing that the issue essentially raised is of non-availment of an opportunity of hearing, more particularly, while disallowing the transitional tax credit and also noticing that the Input Tax Credit was lying unutilized in the Electronic Credit Ledger and the respondent authority has demanded the tax under the VAT Act where this aspect also has been covered, let the opportunity of hearing be made available to the petitioner. Learned APP for the respondent has no objection to the very officer hearing the matter afresh in accordance with law. Any documentary evidences if are needed to be further adduced, the same be done within a period of one week from the date of receipt of a copy of this order and the hearing shall be completed within a period of four weeks thereafter. The impugned order dated 12.01.2021 passed by the Assistant Commissioner of State Tax (2), Unit-68 (12), Surat is quashed and set aside without entering into the merits of the case and only on the nonavailment of an opportunity of hearing on the aspect of disallowance of the transitional tax credit - Petition allowed.
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