ZIRCONIA CERATECH GLAZES Vs. STATE OF GUJARAT

JUDGEMENT

(1.) By way of this petition under Article 226 of the Constitution of India, petitioner has prayed for an appropriate writ, direction and order quashing and setting aside the show cause notice dated 14-3-2012 [Annexure C to the petition] as well as the impugned order dated 30-3-2013 passed by the Commercial Tax Officer - (4), Mehsana by which an order of reassessment has been passed by the Commercial Tax Officer directing the petitioner to pay an amount of Rs. 21,52,832/- towards the balance tax under the Gujarat Value Added Tax Act, 2003 (hereinafter referred to as "VAT Act") and also directed to pay 150% penalty i.e. Rs. 32,29,248/- and in all Rs. 73,19,630/-.

(2.) Facts leading to the present special civil application in nutshell are as follows :

(3.) Shri Parikh, learned advocate appearing on behalf of the petitioner has heavily relied upon the decision of this Court in the case of Futura Ceramics Pvt. Ltd. v. State of Gujarat rendered in Special Civil Application No. 6500/2012 and relying upon the said decision, it is submitted that similar reassessment order passed by the AO solely on the basis of the show cause notice issued by the Excise Department has been set aside by this Court. Therefore, it is requested to quash and set aside the impugned order passed by the AO.