ETHNICITY LIMITED Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Rule returnable forthwith. Mr. Utkarsh Sharma, the learned AGP waives service of notice of rule for and on behalf of the respondents nos. 1, 2 and 3 respectively.

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

(3.) It appears from the materials on record that the writ applicant is engaged in the business of retail and trading of ethnic wear for women, men and children. On 26/3/2018, the writ applicant received an ex-parte assessment order for the financial year 2013-14 passed by the Assistant Commissioner of Commercial Tax, Ahmedabad under Sec. 32 read with Sec. 34 and Sec. 35 respectively of the Gujarat Value Added Tax Act, 2003 (for short, 'the VAT Act').