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VIMAL YASHWANTGIRI GOSWAMI vs. STATE OF GUJARAT
(Gujarat High Court)

Hon'ble Judges:

J.B.PARDIWALA
A.C. RAO
Pet. Counsel
Chetan K Pandya
Res. Counsel
Government Pleader

Petitioner / Applicant

VIMAL YASHWANTGIRI GOSWAMI

Respondent STATE OF GUJARAT
Court Gujarat High Court
State

Gujrat

Date Aug 7, 2019
Order No.

R/SPECIAL CIVIL APPLICATION NO. 13679 of 2019

Citation

2019(8) TAXREPLY 2037

Original Order
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ORDER

1. One of the main reliefs prayed for by the writ applicant in the present writ application reads as follows : “16(A) To issue a Writ of Mandamus and/or Writ of Prohibition and/or any other appropriate writ, order of direction, directing the respondents not to take any actions against the petitioner being proprietor of the Heugo Metal exercising powers under Section 69 read with Section 132 without following due procedure of law of assessment and adjudication of alleged evasion of GST as contemplated under Section 61, Section 73 of under Section 74 of the Central Goods and Service Tax Act, 2017 i.e. before following provisions of Chapter XII of Central Goods and Service Tax Act, 2017 and Gujarat Goods and Service Tax Act, 2017 and Chapter VIII of Central Goods and Service Tax Rules, 2017 and Gujarat Goods and Service Tax Rules, 2017 in connection with File No.ACST/UNIT-9/2019-20/B registered with State Tax (2), Unit-9, Ahmedabad.” 2. Mr. Chetan K. Pandya, the lea....

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