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2015 (8) TMI 901 - GUJARAT HIGH COURT

2015 (8) TMI 901 - GUJARAT HIGH COURT - [2016] 93 VST 511 (Guj) - Input tax credit Cancellation of Registration certificate of the seller Retrospectively Petitioner/revenue challenging judgment and order of tribunal by which interest demanded and penalty imposed upon assesse was removed Assesse challenges said judgment for entitlement of input tax credit since same was not granted on ground that registration of dealer/seller who had sold goods to assessee was cancelled with retrospective .....

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451 - SUPREME COURT OF INDIA] observed that Whatever may be effect of retrospective cancellation upon selling dealer, it can have no effect upon any person who has acted upon strength of registration certificate when registration was current Hence, cross objections allowed Decided in favour of Assesse. - Tax Appeal No. 1321 of 2014, civil Application (OJ) No. 684 of 2014, Cross Objection No.1 of 2015 - Dated:- 5-8-2015 - A. J. Desai And A. G. Uraizee, JJ. For the Appellant : Ms Maithili Meht .....

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he interest demanded and penalty imposed by the Deputy Commissioner of Commercial Tax is removed. While the assessee has also challenged the said judgment and has claimed that he would be entitled for input tax credit since the same has not been granted only on the ground that the registration of the dealer/seller who had sold the goods to the assessee has been cancelled with retrospective effect. 2. The following question was framed by the Court at the time of admission of the appeal :- "W .....

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registration was ab initio cancelled, the authority passed assessment order on 27.10.2010 and imposed tax to the tune of ₹ 73,797/- + interest and penalty. The said decision was challenged by the assessee by way of filing appeal before the Deputy Commissioner of Commercial Tax, Appeal - 2, Ahmedabad. The said appeal was partly allowed and the penalty was reduced from ₹ 2,21,392 to ₹ 1,84,493 by the judgment and order dated 21.12.2011. The assessee challenged the said decision b .....

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ince the registration of the seller was cancelled ab-initio. However, she has fairly submitted that the decision relied upon by the Tribunal in the case of Cosmos International Limited passed by the Tribunal was challenged before this Court in Tax Appeal No.857 of 2013 and allied matters which has been dismissed by the Division Bench of this Court by common oral judgment dated 20.3.2015. She, therefore, would submit that appropriate order may be passed. 6. Mr. Uday R. Bhatt, learned advocate app .....

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As far as the cross objections filed by the assessee is concerned, Mr. Bhatt would submit that the assessee had purchased the goods from a dealer who was a registered dealer and, therefore, subsequent events with regard to cancellation of registration of the said seller would not disentitle the assessee for claiming the benefit. In support of his submissions, he relied upon the decision of the Hon'ble Supreme Court in the case of State of Maharashtra v. Suresh Trading Company, 109 STC 439 a .....

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