2023 (9) TMI 225

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..... ndent ORDER Heard learned advocate Mr. Uchit Sheth for the petitioners and learned Assistant Government Pleader Mr. Raj Tanna for the respondent State. 2. In this Special Civil Application, amongst other reliefs, the prayer essentially made is to direct the Assistant Commissioner of State Tax, Unit 94, Gondal, Rajkot to pass rectification order under section 161 of the Goods and Services Tax A .....

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..... t passed interim direction that till the passing of the order of rectification, no coercive action shall be taken. This interim order passed as above in respect of not taking coercive action against the petitioner, is operative even today. 3.1 In the meantime, a development has taken place at the end of the respondent authorities. Learned Assistant Government Pleader stated that the Deputy Commis .....

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..... ority is in the process of adjudication of the disputed aspects. 5. It was requested by learned advocate for the petitioner Mr. Uchit Sheth that revisional authority may be directed to complete the proceedings within time-bound. This request is reasonable. Therefore, it is directed that the revisional authority shall complete the proceedings initiated under section 108(1) of the Act and pass appr .....

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