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2022 (7) TMI 710

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..... ficer. Mr. Modh, made a request to keep the matter at 2:30 p.m. to enable him to obtain necessary instructions from his client. Mr. Modh has reverted to us with necessary instructions. The client of Mr. Modh i.e. the writ applicant is ready and willing to deposit an amount of Rs.5,00,000/- with the Assessing Officer by day after tomorrow i.e. 11.02.2022. Once the amount of Rs.5,00,000/- is deposited with the Assessing Officer, the writ applicant shall produce the proof of such deposit with the respondent no.3 herein and proceed to hear the appeal against the original order of assessment dated 26.03.2018 passed by the Assessing Officer. For that purpose, the respondent no.3 shall restore the appeal to its original file - application dispo .....

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..... r appropriate Writ, Order or direction to the Ld. Assistant Commissioner of Commercial Tax, Ahmedabad to pass fresh Assessment order after following the principles of Natural Justice; (c) That pending the hearing and final disposal of the present Petition, this Hon'ble Court be pleased to direct the Respondents, their servants, agents, officers and subordinate, restricts them from acting on or in consequence of the impugned the Order dated 26.10.2020 passed by Ld. VAT Tribunal (Annexure-G) and stay the operation and implementation of the impugned Order dated 26.10.2020 passed by Ld. VAT Tribunal (Annexure-G); (d) for ad-interim relief in terms of prayer (C) above; (e) for costs of the petition be provided; and (f) fo .....

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..... e-deposit of the amount of Rs.2,50,000/-. 6. It appears that thereafter, the Office of the Commercial Tax Department, Unit 8, addressed a notice to the respondent no.4 Bank asking the bank to debit an amount of Rs.27,03,497/- along with interest from the account of the writ applicant and transfer it to the Government Treasury within seven days from the date of receipt of notice in terms of Section 44 of the VAT Act. The writ applicant made a request to the respondent no.3 to provide him a copy of the assessment order dated 26.03.2018. The writ applicant being aggrieved with the order dated 07.07.2018 passed by the respondent no.3 dismissing the appeal preferred an appeal along with the stay application and delay condonation application .....

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..... g Officer. For that purpose, the respondent no.3 shall restore the appeal to its original file. The respondent no.3 shall hear the appeal on its own merits and decide the same in accordance with law. Since the writ applicant has agreed to deposit an amount of Rs.5,00,000/- and upon such deposit, the appeal against the final order of assessment is to be heard on merits, the department shall not insist with the bank i.e. the respondent no.4 to transfer the amount of Rs.50,00,000/- in accordance with the notice which is at page 56 of the paper book, Annexure I and also permit the writ applicant to utilize the said amount. 10. The respondent no.3 shall take up the appeal for hearing at the earliest and decide the same in accordance with la .....

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