ATUL MOTORS PVT. LTD Vs. STATE OF GUJARAT

JUDGEMENT

(1.) On January 22, 2014, the court had passed the following order:

(2.) In response to the notice issued, the respondent had appeared and filed reply.

(3.) Upon hearing learned counsel for the parties, the controversy in the present petition gets substantially narrowed down. The case of the petitioner is that there could be no recovery of tax dues unless and until the tax demand is crystallized. In absence of any assessment, the respondent cannot recover taxes.