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TMI Blog2014 (6) TMI 880X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thout appreciating that no independent inquiry or investigation was at all carried out by neither Assessing Officer nor Dy. Commissioner (Appeals) to hold that the Appellant is indulged into the billing activities only and on genuine purchase-sale transactions have been carried out; (e) It fails to take into consideration and take proper cognizance of the various documentary evidences placed befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver, Ms. Parikh, learned Advocate appearing on behalf of the appellant, submitted that even considering the said decision, same would not come in the way of the appellant-Dealer, since, according to her, there was movement of goods for which necessary evidence / material was produced along with Paper Book, which ought to have been considered by the learned Tribunal. 3. In view of the above, Ms. P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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