ESSEN DYECHEM Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Rule. Ms. Maithili Mehta, learned Assistant Government Pleader waives service of notice of rule on behalf of the respondents.

(2.) Having regard to the controversy involved in the present petition, which lies in a very narrow compass and with the consent of the learned advocates for the respective parties, the petition was taken up for final hearing today.

(3.) By this petition under article 226 of the Constitution of India, the petitioner has challenged the assessment order dated 20.8.2019 passed by the second respondent under subsection (2) of section 34 of the Gujarat Value Added Tax Act, 2003 (hereinafter referred to as the "GVAT Act") whereby the petitioner has been held liable to pay an amount of Rs.46,779/-.