2014 (9) TMI 718

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..... 1. Feeling aggrieved and dissatisfied by the impugned judgment and order passed by the Gujarat Value Added Tax Tribunal, Dated : 06.02.2014, in Appeal No. 265 of 2013, the appellant has preferred the present Tax Appeal with the following proposed questions of law; "2. ... (i) Whether, in the facts and under the circumstances of the case, the Gujarat Value Added Tax Tribunal was right in law and .....

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..... s to apply the principles of law laid down by it to the facts of the present case as neither the facts emanate from the orders of the lower authorities nor the same had been discussed in the order under appeal at all; (d) It confirms the action of the lower authorities in denying Input Tax Credit only on the basis of suspicion, without appreciating that no independent inquiry or investigation was .....

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..... in the facts and under the circumstances of the case, the Gujarat Value Added Tax Tribunal was right in law and on facts in holding that the appellant was not entitled to get input tax credit u/s 11 on the ground of ab initio cancellation of the vendors' registration? (iii) Whether, in the facts and under the circumstances of the case, the Gujarat Value Added Tax Tribunal was right in law and on .....

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..... t?" 2. Mr. Jaymin Gandhi, learned AGP, has stated that, as such, the issue involved and the proposed questions of law are concerned, they are squarely covered by a decision of the Division Bench of this Court in a group of appeals in the case of "M/S. MADHAV STEEL CORPORATION VS. STATE OF GUJARAT", in Tax Appeal No.742 of 2013 and allied matters. However, Ms. Parikh, learned Advocate appearing on .....

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..... on on merits, we permit Ms. Parikh, learned Advocate appearing on behalf of the appellant-Dealer, to WITHDRAW the present Tax Appeal with the liberty, as above, and further observe that as and when such an application is submitted pointing out the mistakes, if any, out of the material / evidence which are already on record with the Paper Book, same be considered by the learned Tribunal in accordan .....

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