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2015 (9) TMI 98 - HC - VAT and Sales TaxLevy of Tax Absence of Sufficient reasons Vide impugned order petitioner was asked to pay tax under provisions of Gujarat Value Added Tax Act, 2003 wherein it was held that registration of those sellers from whom petitioner had purchased some goods had been cancelled and therefore, petitioner was liable to pay tax Petitioner seeking quashing of assessment order passed by Respondent and direction to grant input tax credit Held that:- AO has not dealt properly with case and ought to have discussed and appreciated material produced by petitioner on record In absence of sufficient reasons assigned by Assessing Officer, order becomes vulnerable and therefore, requires to be quashed and set aside Therefore impugned order hereby quashed and set aside However, matter remanded to AO to reconsider documentary evidence and pass order in accordance with law Decided in favour of Assesse.
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