TMI Blog2015 (9) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... s with respect to cancellation of registration may be taken Under said circumstances, matter was required to be remanded to A.O. and fresh decision was required to be taken with respect to cancellation of registration certificates in light of genuineness of transactions / purchases made by petitioner Thus matter remanded back to tribunal Decided against Assesse. - Special Civil Application Nos. 16288 of 2014 , 8522 of 2015 - - - Dated:- 6-5-2015 - M. R. Shah And S. H. Vora, JJ. For the Petitioner : Mr Manish K Kaji, Adv. For the Respondent : Ms Vacha Desai Agp JUDGMENT ( Per : Honourable Mr. Justice M. R. Shah ) 1.00. As common question of law and facts arise in both these petitions, and as such arise out of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aler from the aforesaid M/s. Vishal Traders and M/s. Shiv Enterprise, were during the aforesaid period. Simultaneously, the authority cancelled the registration certificates of the petitioner - dealer under the VAT Act as well as CST Act, on the ground that by entering into the transaction with the M/s. Vishal Traders and M/s. Shiv Enterprise, the petitioner - dealer had also indulged into billing activities only. 2.02. With respect to input tax credit denied, the matter went upto the tribunal and by the judgement and order dated 29/1/2014 passed in Second Appeal Nos.471 and 472 of 2012, the learned tribunal partly allowed the said appeals and had remanded the matter to the A.O. and directed the A.O. to pass a fresh order by examining th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... required to be noted and it is not in dispute that in the present case registration of the petitioner - dealer has been cancelled ab-initio under the VAT Act as well as CST Act on the ground that the petitioner - dealer has indulged into billing activities only with respect to the alleged purchases from M/s. Vishal Traders and M/s. Shiv Enterprise. However, it is required to be noted that with respect to the alleged purchases / transactions by the petitioner with/from M/s. Vishal Traders and M/s. Shiv Enterprise, and input tax credit claimed by the petitioner - dealer on the alleged purchases made from M/s. Vishal Traders and M/s. Shiv Enterprise, the learned tribunal, by passing the order dated 24/1/2014 in Second Appeal Nos.471 and 472 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessing officer and liability of the appellant is determined, an amount if any, paid by the appellant and/or recovered from the appellant shall not be refunded to the appellant and it shall be adjusted and/or appropriated against the demand that may arise as a result of a fresh assessment order. Thus, genuineness of the transactions / purchases made by the petitioner including the claim of the petitioner with respect to the purchases made from M/s. Vishal Trader and M/s. Shiv Enterprise is at large before the A.O. The issue with respect to cancellation of registration certificates thus, shall be interconnected. Even while passing the Judgement and Order in Second Appeal Nos.471 and 472 of 2012 dated 24/1/2014, the learned tribunal has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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