IN THE HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION No. 3823 of 2012 For Approval and Signature:
HONOURABLE MR.JUSTICE V. M. SAHAI Sd/-
HONOURABLE MR.JUSTICE N.V. ANJARIA Sd/-
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====================================== INGERSOLL - RAND (INDIA) LIMITED - Petitioner Versus COMMERCIAL TAX OFFICE (1) UNIT - 22 - AHMEDABAD & 3 - Respondents ====================================== Appearance :
MR SN SOPARKAR, SENIOR COUNSEL ASSISTED BY MR AMAR N BHATT for Petitioner.
MS MAITHILI D MEHTA, AGP for Respondents : 1 - 3. NOTICE SERVED BY DS for Respondent No.4.
====================================== CORAM : HONOURABLE MR.JUSTICE V. M. SAHAI and HONOURABLE MR.JUSTICE N.V. ANJARIA Date : 22/06/2012 ORAL ORDER (Per : HONOURABLE MR.JUSTICE V. M. SAHAI) We have heard Mr. S.N. Soparkar, learned Senior counsel assisted by Mr. Amar Bhatt for the petitioner and Ms. M.D. Mehta, learned Assistant Government Pleader appearing for the respondents.
2. Learned Senior Counsel for the petitioner has urged that the petitioner has exported goods and the items which have been exported are not chargeable to Value Added Tax. The Assessing Officer has wrongly disallowed the claim of export and disputed the exports. Appeals have been filed by the petitioner along with applications for waiver of amount which are required to be deposited for entertaining the appeals. The waiver applications are still pending and the Assessing Officer has passed the order attaching the Bank account of the petitioner.
3. This petition is disposed of with a direction to the Appellate Tribunal to decide the waiver applications of the petitioner within a period of two weeks from the date of certified copy of this order is produced before the Appellate Authority. Till the disposal of the waiver application, the interim order granted by this Court on 26.3.2012 shall remain in operation. Notice discharged. There shall be no order as to costs.
Direct service is permitted.
Sd/-
[V. M. SAHAI, J.] Sd/-
[N. V. ANJARIA, J.] Savariya