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Galaxy Agro Foods Versus Commercial Tax Officer - Dhoraji And 1

2015 (12) TMI 1138 - GUJARAT HIGH COURT

Auction of petitioner's property - Held that:- in respect of the dismissal of the appeal on the ground of limitation, the petitioner has moved an application for restoration, which is still pending before the concerned authority. During the pendency .....

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ected to decide the restoration application pending before him within a stipulated period and till then the petitioner may be protected by restraining the respondents from taking any further coercive steps. Since the petitioner had not moved any appl .....

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Uraizee , JJ. For the Appellant : Mr Premal S Rachh, Adv For the Respondent : Mr Bhargav Pandya, Assistant Government Pleader ORDER ( Per : Honourable Ms. Justice Harsha Devani ) 1. This petition under Article 226 of the Constitution of India is dir .....

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briefly are that proceedings came to be initiated against the petitioner under section 47(4)(vii) of the Gujarat Sales Tax Act, 1979 (hereinafter referred to as the Act ) read with section 9(2) of the Central Sales Tax Act, 1969 for the assessment pe .....

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ismissed by the order dated 28th November, 2013 on the ground of being barred by limitation. The petitioner has thereafter, moved an application for restoration of the appeal on 29th January, 2014, which is pending before the concerned authority. The .....

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e present petition seeking reliefs as noted hereinabove. 3. Heard Mr Premal Rachh, learned advocate for the petitioner and Mr Bhargav Pandya, learned Assistant Government Pleader for the respondents. 4. From the facts noted hereinabove it is apparent .....

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