9911796707
TMI Blog2016 (6) TMI 1110X X X X Extracts X X X X X X X X Extracts X X X X ..... -4.9.2015 issued by respondent no.2 under the provisions of Gujarat Valued Added Tax Act, 2003 ("the Act" for short). It is the case of the petitioners that the petitioner no.1 is a company duly incorporated under the provisions of the Act. The petitioner company was doing the business of sale of alloys and was a registered dealer under the Act. On account of business losses, assets of the petitioner company were eroded and petitioners were compelled to approach Board of Industrial Finance and Restructuring (BIFR) and in that regard, a reference was also registered being case no.391 of 2003 on 8.11.2005. The petitioner was declared as sick unit under Sick Industrial Companies Act (SICA). It is the case of the petitioner company that in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to it, even GIDC issued an order dated 21.3.2014 whereby amount paid by the petitioner company was paid over to Commercial Tax Department towards their outstanding dues as also Dakshin Gujarat Vij Company Ltd. Towards outstanding dues. In response to the said outstanding dues, at the relevant point of time, a criminal complaint was filed before Judicial Magistrate, First Class, Dharampur. However, subsequently, in view of the payment having been made, the same was not prosecuted further. In the meantime, proceedings which were pending before BIFR came up for final disposal and during the said proceedings, it was observed by BIFR that the petitioner company prior to almost 14-15 years is closed down and it has stopped production and did not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplication of mind. It was also submitted that by virtue of the scheme floated by the State Government, the petitioner company has already paid entire amount which has been determined under the scheme and the same has also been acknowledged by the authorities. It was also contended by the learned counsel that BIFR proceedings came to be terminated subsequent to the petitioner's availing benefit of the scheme and after receipt of the entire amount from the petitioner, the respondent authority has initiated the action and therefore, learned counsel contended that the action on the part of the respondent authority is not just and proper. In view of the fact that the entire amount has been paid by the petitioner company it was contended tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a facie appears to this Court that if any action was to be initiated by the authorities, the same could have been after due compliance of natural justice and after giving reasonable opportunity to the petitioner company. To point out clear stand, it appears from the communication impugned in the petition that only because of the fact that BIFR has terminated the proceedings straightway without examining any aspect, the authorities have issued notice and it appears that the impugned action is in clear breach of principles of natural justice. The fact of payment by the petitioner under the scheme which also acknowledged by the authority as reflected from various communications ought to have been considered before issuing impugned notice. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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