SHAKTI COTTON PVT. LTD. Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

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

(2.) The writ-applicant no.1 is a company registered under the provisions of the Gujarat Value Added Tax, 2003 (for short, the 'GVAT Act'). The writ-applicant no.2 is the Director of the company and the writ-applicant no.3 happens to be the brother of the writ-applicant no.2. The writ-applicant no.3 has nothing to do with the company.

(3.) It appears from the materials on record that the company, as a taxable entity, has incurred liability towards the payment of tax under the provisions of the GVAT Act. The company incurred a liability of Rs.56,05,146.00.00.00.00=00 sometime in the year 2013. The company preferred an application under the 'Vera Samadhan Yojana, 2019'. Such application was filed on 6/11/2019. In accordance with the said Scheme, the company was required to pay an amount of Rs.56,05,146.00.00.00.00=00, and upon deposit of such amount, the interest to the tune of Rs.60,53,560.00=00 would be waived.