STATE OF GUJARAT Vs. SHRI SHYAM INDUSTRIES

JUDGEMENT

(1.) As common question of law and facts arise in these appeals and Special Civil Application No. 7278 of 2017 has been preferred by the dealer for appropriate writ, direction and order directing the respondent State Authority to implement the common judgment and order passed by the learned Tribunal impugned in the Tax Appeal No. 288 of 2017 and 289 of 2017, all these appeals and Special Civil Application are heard, decided and disposed of by this common judgment and order.

(2.) Feeling aggrieved and dissatisfied with the impugned common judgment and order passed by the learned Gujarat Value Added Tax Tribunal, Ahmedabad dated 5-11-2015 passed in Second Appeal Nos. 707 and 708 of 2015, by which, the learned Tribunal has allowed the said appeals preferred by the respondent dealer and has quashed and set aside the orders passed by the authority below cancelling the registration and/or confirming such order and has directed to restore the registrations to the dealer both under the Gujarat VAT Act as well as CST Act, the State has preferred present Tax Appeal Nos. 288 of 2017 and 289 of 2017 with the following proposed question of law.

(3.) As despite more than one year had passed, the judgment and order passed by the learned Tribunal passed in Second Appeal Nos. 707 and 708 of 2015, were not complied with by the State and the registrations under the VAT Act and CST Act of the dealer were not restored, the dealer has preferred Special Civil Application No. 7278 of 2017.