TMI Blog2021 (4) TMI 403X X X X Extracts X X X X X X X X Extracts X X X X ..... ld not have been invoked for assessing a commission agent as liability has to be first determined by framing an assessment. Section 50 can be invoked to recover the tax due either from the commission agent or the principal. Section 50 is not a substantive provision, but is an enabling provision to recover the tax due once the assessment is framed. The matter deserves consideration. Rule returnable on 6th May, 2021. - R/SPECIAL CIVIL APPLICATION NO. 14751 of 2020, 14753 of 2020, CIVIL APPLICATION (FOR JOINING PARTY) NO. 1 of 2021 - - - Dated:- 25-2-2021 - HONOURABLE MR. JUSTICE J.B. PARDIWALA AND HONOURABLE MR. JUSTICE ILESH J. VORA HIREN J TRIVEDI FOR THE PETITIONER ORDER PER: HONOURABLE MR. JUSTICE J.B. PARDIWALA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity of M/s. D.S. Cheving Products LLP, Om Hanuman Trading Company and Shri Rajendra Jethalal Keshwani alias Sonubhai , why should the tax not be assessed accordingly. (2) Why the interest should not be assessed on the assessed tax amount as per the Sections 34(7) and 34(12) of Gujarat Value Added Tax Act, 2003? (3) Why penalty @ 150% should not be assessed on the assessed tax amount as per the Sections 34(7) and 34(12) of Gujarat Value Added Tax Act, 2003? In view of the above referred facts, on dated 24.03.2020 at 11:00 hours in the office of the Assistant State Tax Commissioner, Unit-2, Kuber Bhavan, Vadodara, M/s. D.S. Cheving Products LLP, Shri Rajendra Jethalal Keshwani alias Sonubhai the owner of Samay sales Om Ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ictional issues raised and argued by the learned counsel appearing for the writ applicant going to the root of the matter. Prima facie, it appears that the authority seeks to invoke Section 34 (8A) and Section 50 respectively of the Gujarat Value Added Tax Act, 2003 (for short the GVAT Act, 2003 ). 5. Mr. Joshi, the learned counsel appearing for the applicant of the civil application would submit that he doesn't find any specific reference of Section 50 of the GVAT Act, 2003 in the show-cause notice. 6. We may draw the attention of Mr. Joshi to a portion of the impugned show-cause notice, wherein the following has been stated:- Further, as per Section 50 of Gujarat Value Added Tax Act, 2003, in respect of the taxes to be pai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egistration numbers in their name, in fact, all these so called Consignment Sales Agents can be said to be non-existing on non-financial. As per the above referred details, it becomes clear that Shri Rajendra Jethalal Keshwani alias Sonubhai has played the dubious role behind the curtains. Hence, in the case of M/s. D.S. Chewing Products LLP as well as Shri Rajendra Jethalal Keshwani alias Sonubhai the owner of Samay Sales also, as per the Section 50 of the Gujarat Value Added Tax Act, 2003, their joint and several as well as individual responsibilities also equally arise, in which respect there are no two opinions. Hence, in Section 50 of the Gujarat Value Added Tax Act, 2003, the joint and several as well as individual responsibilitie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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