1. By this writ-application under Article 226 of the Constitution of India, the writ-applicant – a Proprietory concern through its Proprietor has prayed for the following reliefs:-

8(A) to issue a writ of certiorari or any other appropriate writ, order or direction in the nature of certiorari, quashing and setting aside the impugned orders (Annexure-A) and further be pleased to direct respondent to release property of petitioner attached vio attachment order dated 30.07.2019 (Annexure-A).

(B) to issue a writ of certiorari or any other appropriate writ, order or direction in the nature of certiorari, quashing and setting aside assessment proceedings initiated under CGST Act and/or SGST Act against petitioner for the Assessment Period of 01.07.2017 to 31.03.2018, being without jurisdiction and authority.

(C) pending admission, hearing and/or final disposal of this petition, be pleased to direct respondent not to initiate any coercive action including any audit, show cause notice, search, seizure or assessment with regards to demand raised via impugned orders dated 18.12.2020;

(D) pending admission, hearing and/or final disposal of this petition, be pleased to stay assessment proceedings initiated under CGST Act and/or SGST Act against petitioner for the Assessment Period of 01.07.2017 to 31.03.2018.

(E) to pass such other and further order/s as may be just and necessary in the circumstances of the case.

2. We have heard Mr. Dev Patel, the learned counsel appearing for the writ-applicant and Mr. Utkarsh Sharma, the learned AGP appearing for the respondents.

3. It appears from the materials on record that the writ-applicant has incurred a liability to pay tax alongwith the penalty and interest under the provisions of the Gujarat Value Added Tax Act.

4. We heard this matter for some time in the first session. We requested Mr. Sharma to take instructions from the concerned Department as regards the exact liability of the writ-applicant. In the second session, when we took up the matter, Mr. Sharma submitted that he is still awaiting the necessary instructions. However, Mr. Dev Patel, the learned counsel appearing for the writ-applicant submitted that the Department may furnish him with a copy of the final assessment order to enable his client to challenge the same by filing an appropriate appeal before the appellate authority.

5. It appears that after the assessment order came to be passed, a rectification assessment order came to be passed reducing the liability. We do not intend to look into the legality and validity of the assessment order as well as the rectified assessment order. An assessment order being an appealable order, this Court in exercise of its writ-jurisdiction should not interfere.

6. It appears that the writ-applicant is also aggrieved by the action on the part of the concerned authority in passing an order of provisional attachment of his immovable property in exercise of powers under Section-45 of the Act.

7. The order of provisional assessment is dated 30.07.2020. The order of provisional assessment has outlived its statutory time period. As on date, it can be said to no longer in operation.

8. The respondent no.2 – Assistant Commissioner of State Tax, Amreli, Unit-82 is directed to provide one copy of the original assessment order to the writ-applicant within a period of one week from today without fail. The writ-applicant upon receipt of such order may, thereafter, if deems fit prefer an appeal challenging the same.

9. With the aforesaid this writ-application stands disposed of. Direct service is permitted.