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TMI Blog2020 (12) TMI 1171X X X X Extracts X X X X X X X X Extracts X X X X ..... ting aside impugned reassessment order dated 24.03.2020 (annexed at Annexure A) passed for the year 2014-15; (B) Pending notice, admission and final hearing of this petition, this Hon'ble Court may be pleased to restrain the learned Respondents from making coercive recovery pursuant to the impugned order (annexed at Annexure A); (C) Ex parte ad interim relief in terms of prayer B may kindly be granted." 2. It appears from the materials on record that the writ applicant is engaged in the business of trading of iron and steel bars and ferrous metals since 2005. The writ applicant is duly registered under the VAT Act as well as the Central Sales Tax Act, 1956. The writ applicant received a statutory notice dated 14.03.2017 under the VAT A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in this case the original jurisdiction was with the Assistant Commissioner Commercial Tax-Ghatak 39 who had issued the statutory notice under the Gujarat Value Added Tax Act, 2003 (hereinafter referred to as "the GVAT Act"). It was submitted that, thereafter on 27.3.2019, the learned advocate for the petitioner was orally informed that the assessment proceedings of the petitioner were transferred to the Officer of Ghatak-41. The attention of the court was invited to the provisions of section 17 of the GVAT Act, to point out that sub-section (1) thereof requires that prior to transfer of proceedings, the Commissioner after due notice to the concerned parties shall pass an order in writing. It was submitted that in this case no notice has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed to disallow the input tax credit in respect of the purchases made from M/s. Bhadresh Sales Corporation despite the fact that the same was already disallowed in the audit assessment under Section 34 (2) of the VAT Act. 3. The respondent No.2 passed the impugned reassessment order dated 24.03.2020 once again raising the demand by disallowing the very same input tax credit which was disallowed in the original assessment. The writ applicant being dissatisfied with the impugned order of the reassessment is once again here before this Court with the present writ application. 4. We have heard Mr. Uchit Sheth, the learned counsel appearing for the writ applicant and Mr. K.M.Antani, the learned AGP appearing for the State respondent. 5. By ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apply accordingly. (2) No order shall be made under sub-section (1) after the expiry of five years from the end of the year in respect of which or part of which the tax is assessable; 1. The plain reading of the provisions of Section 35 of the Act, 2003 referred to above would indicate that after a dealer has been assessed under Sections 33, 34 and 35 of the Act as the case may be in any particular year, if the Commissioner has reason to believe that the the whole or any part of the taxable turnover of the dealer in respect of any period, has escaped assessment or has been under assessed or has been assessed at a rate lower than the rate at which it is assessable or wrongly been allowed any deduction therefrom, or has wrongly been allow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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