TMI Blog2014 (6) TMI 880X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Appellants : Mr. Tushar P. Hemani, Ms. Vaibhavi K. Parikh ORDER (Per : Honourable Mr. Justice M. R. Shah) 1. Feeling aggrieved and dissatisfied by the impugned judgment and order passed by the Gujarat Value Added Tax Tribunal, Dated : 18.12.2013, in Second Appeal No. 394 of 2012, the appellant-Dealer 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 order of Gujarat Value Added Tax Tribunal is perverse in as much as: (a) It fails to consider and adjudicate upon the grounds challenging the gross violation of principles of natural justice while passing the respective orders; (b) It fails to take into considerati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 that the vendors registration was cancelled ab initio? (iii) Whether, in the facts and under the circumstances of the case, the Gujarat Value Added Tax Tribunal was right in law and on facts in not deleting penalty levied by the assessing officer? (iv) Whether, in the facts and under the circumstances of the case, in the absence of the amendment brought in by the Gujarat Value Added Tax (Amendment) Act, 2013 in inserting sub-section (7A) to S.11 of the with retrospective effect, can input tax credit be denied on the ground that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow that there was actual movement of goods on which Input Tax Credit was sought. 4. In view of the above, without expressing any opinion 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 accordance with law and on merits, as we have expressed no opinion on merits of the matter. 5. With the above observations, the present Tax Appeal is DISPOSED OF. Notice is discharged. - - TaxTMI - TMITax - CST, V ..... X X X X Extracts X X X X X X X X Extracts X X X X
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