Gujarat High Court
Mahadev Enterprise vs State Of Gujarat & on 6 January, 2016
Author: Akil Kureshi
Bench: Akil Kureshi, Mohinder Pal
C/SCA/90/2016 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
SPECIAL CIVIL APPLICATION NO. 90 of 2016
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MAHADEV ENTERPRISE....Petitioner(s)
Versus
STATE OF GUJARAT & 1....Respondent(s)
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Appearance:
UCHIT N SHETH, ADVOCATE for the Petitioner(s) No. 1
ADVANCE COPY SERVED TO GP/PP for the Respondent(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI
and
HONOURABLE MR.JUSTICE MOHINDER PAL
Date : 06/01/2016
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI) Counsel for the petitioner submitted that the Commissioner passed the order of revision in exercise of powers under Section 75 of the VAT act by taking into account material extraneous to the record. He submitted that in exercise of revisional powers, only material on record could be examined. He further submitted that the Tribunal dismissed partially the revision petition of the present petitioner making observations regarding connivance of the petitioner with the dealer, whose registration was cancelled when neither there were any such allegations in the notice issued by the Commissioner Page 1 of 2 HC-NIC Page 1 of 2 Created On Thu Jan 07 01:14:56 IST 2016 C/SCA/90/2016 ORDER to the petitioner nor was any material on record to substantiate such findings. In fact, registration of the dealer was cancelled on the ground that he had not filled returns for three years.
NOTICE returnable on 02.02.2016.
There shall be no coercive recovery against the petitioner arising out of the revisional order.
We may attempt to hear the petition finally at the admission stage itself.
Direct service is permitted.
(AKIL KURESHI, J.) (MOHINDER PAL, J.) SHITOLE Page 2 of 2 HC-NIC Page 2 of 2 Created On Thu Jan 07 01:14:56 IST 2016