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2015 (9) TMI 207 - HC - VAT and Sales TaxLevy of tax – Validity of purchase – Cancellation of Registration of seller – It was submitted by petitioner that impugned order by which petitioner has been asked to pay tax under provisions of Gujarat Value Added Tax Act, 2003 wherein it is held that registration of those sellers from whom petitioner had purchased some goods had been cancelled and therefore, petitioner is liable to pay tax – There is no discussion in order about genuineness of petitioner and his purchases and therefore, order is required to be quashed and set aside – Held that:- Assessing Officer has not properly dealt with case and ought to have discussed and appreciated material produced by petitioner on record – True that there is alternative remedy in form of statutory appeal – However, we are of opinion that in absence of sufficient reasons assigned by Assessing Officer, order becomes vulnerable and therefore, requires to be quashed and set aside – However, matter remanded to Assessing Officer for fresh consideration – Decide in favour of Petitioner.
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