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PARESH NATHALAL CHAUHAN vs. STATE OF GUJARAT
(Gujarat High Court)

Hon'ble Judges:

HARSHA DEVANI
SANGEETA K. VISHEN
Pet. Counsel
Chetan K Pandya
Res. Counsel
Manisha L. Shah

Petitioner / Applicant

PARESH NATHALAL CHAUHAN
Respondent STATE OF GUJARAT
Court Gujarat High Court
State

Gujrat

Date Nov 20, 2019
Order No.

R/SPECIAL CIVIL APPLICATION NO. 18463 of 2019

Citation

2019(11) TAXREPLY 1821
Original Order
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ORDER

1. Ms.Manisha L. Shah, learned Government Pleader has tendered a report of inquiry made by the Chief Commissioner of State Tax, Gujarat State, Ahmedabad in compliance with the directions issued by this court vide order dated 25.10.2019. 2. Upon perusal of the report, it emerges that it is no better than the earlier report dated 20.10.2019 submitted by the Assistant Commissioner of State Tax, and does not meet with the directions issued by this court in letter and spirit. It appears that the Chief Commissioner of G.S.T. has taken a very lenient view in the matter and instead of examining the action of the concerned officers in the context of the relevant provisions of the Goods & Services Tax Act, has tried to justify the action of the concerned officers, which is required to be deprecated in the strictest terms. 3. The learned Government Pleader prays for time to submit another report. At her request, the matter is adjourned to 11th December 2019. ....

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