PANKAJ METALS Vs. STATE OF GUJARAT

JUDGEMENT

(1.) By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs:

(2.) It appears from the materials on record that the writ applicant is engaged in the business of trading of iron and steel bars and ferrous metals since 2005. The writ applicant is duly registered under the VAT Act as well as the Central Sales Tax Act , 1956. The writ applicant received a statutory notice dated 14.03.2017 under the VAT Act for the assessment year 2014-15 issued by the Assistant Commissioner of Commercial Tax, Ghatak-39. It appears that after a long drawn proceedings as pointed out by the writ applicant in the pleadings, the assessment order dated 29.03.2019 came to be passed and the same was received by the writ applicant almost after a period of six months.

(3.) The above compelled the writ applicant to come before this Court by filing the Special Civil Application No.18263 of 2019. The assessment order came to be challenged on the ground of being wholly without jurisdiction, time barred and also in violation of the principles of natural justice. The Special Civil Application No.18263 of 2019 is pending as on date before this Court. However, we take notice of the order passed by the coordinate Bench dated 17.10.2019. The same reads thus: