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Bipinkumar And Brothers By Its Proprietor Versus State of Gujarat

2015 (9) TMI 416 - GUJARAT HIGH COURT

Cancellation of Registration Genuineness of Transaction Tribunal vide impugned order dismissed revision application of appellant confirming order passed by authorities cancelling registration certificates of petitioner Held that:- Admitted that registration of petitioner was cancelled ab-initio under VAT Act as well as CST Act on ground that petitioner indulged into billing activities only with respect to the alleged purchases Tribunal observed that after examining issue afresh and consi .....

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il 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 the common judgement and order passed by the learned Gujarat Value Added Tax Tribunal, Ahmedabad and between the same parties, both these petitions are heard, decid .....

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the petitioner - dealer, both under the Gujarat Vat Act, 2003 (hereinafter referred to as "the VAT Act" as well as Central Sales Tax Act, ab-initio, common petitioner - dealer has preferred both these petitions. 2.01. That the assessee - dealer claimed input tax credit on the purchases made from M/s. Vishal Traders and M/s. Shiv Enterprise, however, the Assessing Officer (hereinafter referred to as "the A.O.") denied the input tax credit on the purchases alleged to have been .....

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lled 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 .....

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the registration certificates ab-initio, the matter when to the learned tribunal, by the impugned judgement and order the learned tribunal has dismissed the said Revision Applications confirming the orders passed by the authorities below cancelling the registration certificates of the petitioner - dealer, both under the GST / CST on the ground that the petitioner has indulged into billing activities only by entering into the transactions with respect to the alleged purchases made from M/s. Vish .....

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learned Assistant Government Pleader appearing on behalf of the State. 4.00. At the outset, it is 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 resp .....

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itioner - dealer regarding input tax credit on the alleged purchases made by it from M/s. Vishal Traders and M/s. Shiv Enterprise, and other consequential issues. That the operative order passed by the learned tribunal reads as under:- "9. These appeals are allowed for statistical purpose. The order passed by the learned assessing officer as well as by the learned Deputy Commissioner of Commercial Tax are hereby quashed and set aside and the matter is remanded to the assessing officer to pa .....

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d to pass fresh order as expeditiously as possible preferably within a period of six months from today and if there is any delay in passing such orders, the assessing officer shall be liable to offer his explanation to this Tribunal as well as to his superiors in the administrative hierarchy. 10. Till fresh orders are passed by the learned assessing 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 refun .....

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t and Order in Second Appeal Nos.471 and 472 of 2012 dated 24/1/2014, the learned tribunal has observed that after examining the issue afresh and considering the genuineness of the transactions / purchases alleged to have been made by the petitioner - dealer, further consequential actions with respect to cancellation of the registration may be taken, if not done so far. Under the circumstances, we are of the opinion that the matter is required to be remanded to the A.O. and a fresh decision is r .....

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