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Shree Yamuna Trading Co. Versus Assistant Commissioner of Commercial Tax - Ghatak-4

2015 (9) TMI 207 - GUJARAT HIGH COURT

Levy 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 .....

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ation – Decide in favour of Petitioner. - Special Civil Application No. 8883 of 2015 - Dated:- 29-7-2015 - A. J. Desai And A. G. Uraizee, JJ. For the Appellant : Mr Manish K Kaji, Adv. For the Respondent : Mr Maithili Mehta, APP. ORDER (Per : Honourable Mr. Justice A. J. Desai) 1. Rule. Ms. Maithili Mehta, learned AGP waives service of notice of Rule on behalf of respondent. 2. The matter is taken up for final hearing with the consent of the learned advocates for the respective parties. 3. Pursu .....

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.2014 received on 25.04.2015 and quash the demand notice issued pursuant thereto and order the Respondent to grant input tax credit under VAT Act, 2003 of ₹ 3,06,975/- as claimed. [b] Pending the final disposal of this petition, the respondent, its servants and agents be restrained from recovering any amount pursuant the demand notice issued by him dt.31.03.2015 received on 25.04.2015. [c] The Hon'ble Court may award costs the petitioner against the respondent for not following the bin .....

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rder by which the petitioner has been asked to pay the tax under the provisions of the Gujarat Value Added Tax Act, 2003 (herein after referred to as 'the act' for short) wherein it is held that the registration of those sellers from whom the petitioner had purchased some goods had been cancelled and therefore, the petitioner is liable to pay the tax. However, the authority has not examined the documentary evidence produced before the authority concerned. He would further submit that whe .....

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