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M/s MAHESH ELECTRONICS Versus ASSISTANT COMMISSIONER OF COMMERCIAL TAXES AND 1

2016 (2) TMI 281 - GUJARAT HIGH COURT

Challenge to the recovery notice - order of attachment - sale of goods without billing came to light during raid at godowns - Held that:- When the investigation is yet not completed and assessment to be made at a later point of time, it would not be appropriate on our part to make any conclusive observations with respect to the rival contentions. In view of the prima facie materials at the command of the department, it is not possible to direct lifting of the seals on the godown without further .....

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e the seals on the godowns. - SPECIAL CIVIL APPLICATION NO. 19659 of 2015 - Dated:- 9-12-2015 - MR. AKIL KURESHI AND MR. MOHINDER PAL, JJ. FOR THE PETITONER : ADITYA A GUPTA, ADVOCATE, MR AR GUPTA, ADVOCATE FOR THE RESPONDENT : MS VACHA DESAI, AGP ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Petitioner has challenged a notice dated 07.11.2015 as at Annexure A to the petition under Section 34(8A) of the Gujarat Value Added Tax Act,2003 ['VAT Act' for short]. The petitioner has .....

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godowns of the petitioner were disclosed to the department. During such proceedings, prima facie, material of sale of goods without billing came to light. Common statement of partners of the firm was recorded on 09.11.2015, in which, they agreed that goods worth ₹ 26,66,318/- were found at the godown not covered by any of the bills in their possession. However, they denied that such goods were not purchased under bills. The departmental authority assessed the principal tax of ₹ 26,6 .....

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8377; 26,66,318/- representing principal duty liability. The competent authority, however, proceeded to seal the godowns in exercise of powers under Section 45 of the VAT Act. This petition has, therefore, been filed for the prayers noted above. 3. Learned counsel for the petitioner submitted that the duty liability is yet to be assessed. The petitioner would be in a position to reconcile the stock with the purchase bills. The firm has not indulged in any activity of sale of goods without paymen .....

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, the petitioner would maintain stock worth ₹ 1,12,90,400/- till finalization of the assessment proceedings. 4. Learned AGP Ms. Vacha Desai, opposed the petition contending that the department has reliable material to prima facie establish that the petitioner firm was indulging in sale of goods without payment of tax. In addition to finding unaccounted stock in a godown which was never disclosed to the department, additional material in the form of statement of the transporters would furth .....

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