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TMI Blog2023 (2) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... PONDENT(S) NO. 2,3 NOTICE SERVED BY DS FOR THE RESPONDENT(S) NO. 1,4 JUDGMENT ( PER : HONOURABLE MS. JUSTICE SONIA GOKANI ) 1. This are the group of matters involving identical questions of facts and law and therefore, they are being decided by a common judgment, where the facts are drawn from the Special Civil Application No.21012 of 2019. 2. Brief facts leading to the present petition under Articles 226 and 227 of the Constitution of India are as follow: 2.1 The petitioner is in the business of trading of various goods such as scraps, confectioneries, cosmetics, tobacco, etc. The respondent No.1 as the Commissioner of the State Tax exercises the jurisdiction under the provision of the Gujarat Value Added Tax Act, 2003 ('the VAT A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the petitioner was engaged in billing activities only. The detail of the purchases and the sales were called for otherwise it was proposed that in absence of production of them, the sales made outside Gujarat were to be construed as local sales. 2.7 It appears that another show cause notice dated 20.09.2012 was issued that has been responded too by the petitioner reiterating his submissions that all seized documents have not been released after eight months of the search and unless those details are available with the petitioner, giving of an opportunity will be an empty formality. 2.8 Once again, show cause notice of 01.10.2013 was issued asking the petitioner to remain present with all the details. The petitioner since could not prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1-12 Rs.10.85 Crore to Rs.8.54 Lakh. Therefore, the petitioner is before this Court seeking the following reliefs: "30... (A) YOUR LORDSHIPS may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other writ, orders or directions to quash and set aside the impugned order dated 15.06.2015 (at Annexure-I) passed by the Hon'ble Tribunal and relegate the appeals of the petitioner to the First Appellate Authority to be decided on merits without insisting for any further pre-deposit; (B) During the pendency and Final Disposal of the present petition YOUR LORDSHIPS may be pleased to issue orders or directions to stay further implementation and execution of order dated 15.06.2015 (at Annexure-I) and direct the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocate, Mr.Hiren Trivedi for the petitioner and learned AGP, Ms.Ashar for respondents. 6. At the outset, our attention is drawn to the order of the Appellate Authority for the year 2010-11 and 2011-12 as also the order dated 29.06.2019 under Section 73 of the VAT Act, whereby the authority concerned had permitted the payment of predeposit of 15% of the tax amount. The First Appellate Authority also had adjudicated the matter and as a substantial reduction from the total demand which had been raised the concerned years. There had been no challenge to the direction of 15% of the tax amount during the pendency of the adjudication. There is no reason as to why in the case of the very assessee when for the assessment years 2010-11 and 2011-12 th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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