MICROMAX INFORMATICS LIMITED Vs. STATE OF GUJARAT

JUDGEMENT

(1.) By this writ-application under Article 226 of the Constitution of India, the writ-applicant, a company duly registered under the provisions of the Companies Act 2013 has prayed for the following reliefs:-

(2.) The case of the writ-applicant in its own words as pleaded in the writ-application is as under:-

(3.) Thus, the picture that emerges from the materials on record is that the company received a notice dated 14/03/2017 under Section 34 of the GVAT Act for the audit assessment. On 30/10/2018 the assessment order came to be passed by the respondent no.3 herein i.e.the Deputy Commissioner of State Tax (Corporate-2), Division-I, Ahmedabad under Section 34(1) of the Gujarat Value Added Tax Act, 2003 whereby, the Assessing Officer assessed the payable tax due against the company for the F.Y.2014-15 and directed the company to pay a sum of Rs.1,49,27,723/- [Rupees One Crore Forty Nine Lakh Twenty Seven Thousand Seven Hundred and Twenty Three only] inclusive of the interest. The company preferred an appeal under Section 73 of the Act 2003 read with Rule 54 alongwith the application for stay against the assessment order dated 30/10/2018.