2021 (2) TMI 3

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ce Copy Served To Government Pleader/PP ORAL ORDER MR. JUSTICE J.B.PARDIWALA 1. We have heard Mr. Tushar Hemani, the learned Sr. Counsel assisted by Ms. Vaibhavi K. Parikh, the learned counsel for the writ applicant and Mr. Trupesh Kathiriya, the learned AGP for the State Respondents. 2. The short point falling for our consideration is, whether the Assessing Authority can issue a notice of dem....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... current bank account of the writ applicant maintained with the Bank of Baroda, under Section 44 of the VAT Act. Prima facie, it appears that the issue raised has been answered by the Coordinate Bench of this Court in the case of Automark Industries (I) Ltd. Vs. State of Gujarat [2015] 64 Taxmann.com 104 (Gujarat). 5. We could have disposed of this writ application today itself having regard to t....