HCL INFOSYSTEMS LTD. 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.) The facts giving rise to this writ application may be summarized as under:

(3.) The writ applicant is a company incorporated under the provisions of the Companies Act , 1956 (for short, "the Act, 1956"). The company is registered under the Gujarat Value Added Tax Act, 2003 (for short, "the VAT Act "). The company was assessed for the period 2015-16 under the VAT Act as well as under the CST Act and a demand of Rs.1,55,62,693.00 and Rs.7,06,986.00 respectively was raised against the company as its liability under the VAT Act .