Nirma Ltd. vs State Of Gujarat
2021 Latest Caselaw 15847 Guj

     C/SCA/18264/2019                                       ORDER DATED: 07/10/2021



            IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
             R/SPECIAL CIVIL APPLICATION NO. 18264 of 2019
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                                 NIRMA LTD.
                                    Versus
                              STATE OF GUJARAT
==========================================================
Appearance:
UCHIT N SHETH(7336) for the Petitioner(s) No. 1,2
DS AFF.NOT FILED (N)(11) for the Respondent(s) No. 3
NOTICE SERVED BY DS(5) for the Respondent(s) No. 1,2
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 CORAM:HONOURABLE MS. JUSTICE SONIA GOKANI
       and
       HONOURABLE MR. JUSTICE RAJENDRA M. SAREEN
                     Date : 07/10/2021
                      ORAL ORDER

(PER : HONOURABLE MS. JUSTICE SONIA GOKANI)

1. According to the learned advocate,

Mr.Uchit Sheth, this matter is covered by the

decision of Reliance Industries Ltd. &

another vs. State of Gujarat & others

rendered in Special Civil Application

No.14206 of 2018 and allied matters.

2. According to the learned AGP, the

challenge is made of the said decision,

however, it is at a Diary No.9748 of 2021.

3. We could notice from the website of

Supreme Court of India that it is filed on

08.04.2021 and the matter is listed under the

C/SCA/18264/2019 ORDER DATED: 07/10/2021

defective matters not refiled after 90 days

and reflect the couple of default details,

nothing has moved in these last five months.

4. According to the learned advocate,

Mr.Uchit Sheth, the challenge has been made

to the earlier decision of the Reliance

Industries Ltd. & another (supra) where the

show cause notices had been issued exercising

the powers of revision, this was at the stage

when Section 84 A of the Gujarat Value Added

Tax Act,2003 ('the Act' hereinafter) had not

been framed. When the Court has quashed the

notices, the challenge had been made by the

State, those petitions are pending before the

Apex Court where the notices have been issued

because at that stage, the provision of

Section 84 A of the Act had not been struck

down by this Court.

4.1 He has also urged that the notice

C/SCA/18264/2019 ORDER DATED: 07/10/2021

which is under challenge presently is only in

wake of the provision of Section 84 A of the

Act which is no longer existing pursuant to

the judgment and order of this Court in

Reliance Industries Ltd. & another (supra).

5. Learned AGP requires time to verify the

details. There is no affidavit-in-reply we

could notice on record, if desirous to so do

it, it may file it on or before 13.10.2021

otherwise the matter shall further proceed on

hearing.

6. Let the matter appear on 14.10.2021. To

be tagged with Special Civil Application

No.18262 of 2019.

Sd/-

(SONIA GOKANI, J) Sd/-

(RAJENDRA M. SAREEN,J) M.M.MIRZA