Gujarat High Court
M/S. Dhru Automobiles vs State Of Gujarat on 28 November, 2018
Author: Harsha Devani
Bench: Harsha Devani, A. P. Thaker
C/SCA/17919/2018 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 17919 of 2018
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M/S. DHRU AUTOMOBILES
Versus
STATE OF GUJARAT
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Appearance:
UCHIT N SHETH(7336) for the PETITIONER(s) No. 1,2
for the RESPONDENT(s) No. 2,3
ADVANCE COPY SERVED TO GOVERNMENT PLEADER/PP(99) for the
RESPONDENT(s) No. 1
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CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANI
and
HONOURABLE DR.JUSTICE A. P. THAKER
Date : 28/11/2018
ORAL ORDER
(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)
1. Mr. Uchit Sheth, learned advocate for the petitioner has placed reliance upon the decision of this court in the case of Manan Autolink Pvt. Ltd. v. State of Gujarat and others, (2017) 63 GST 371 (Gujarat), to submit that the action of the respondents in not allowing the petitioner to generate C-Form solely on the ground that the petitioner has not paid its tax dues for the relevant period under the Gujarat Value Added Tax Act, 2003, is illegal.
2. Having regard to the submissions advanced by the Page 1 of 2 C/SCA/17919/2018 ORDER learned advocate for the petitioner, Issue Notice returnable on 19th December, 2018. Direct service is permitted.
(HARSHA DEVANI, J) (A. P. THAKER, J) Z.G. SHAIKH Page 2 of 2