TMI Blog2016 (6) TMI 906X X X X Extracts X X X X X X X X Extracts X X X X ..... N MEHTA, ADVOCATE FOR THE RESPONDENT : MR TIRTHRAJ PANDYA AGP, NOTICE SERVED BY DS ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. The petitioner has challenged the order dated 15.07.2015 passed by the Gujarat Value Added Tax Tribunal, operative portion of which reads as under : This Revisional application is partly allowed. Additional tax liability raised by the learned Revisional authority to the tune of ₹ 3,16,943/- is hereby confirmed. The interest being consequential is also confirmed. However, the penalty of ₹ 4,75,415/- each levied by the revisional authority u/s. 34(7) as well as 34(12) of the Act is hereby deleted. 2. The central issue in this litigation consists, disallowance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner had not produced any documents in the nature of sale bills, L.R., weigh bridge chits, entry gate pass etc. to establish transfer of goods to it from M/s. Om Incorporation. The Tribunal has gone a step further and has placed reliance upon material produced by the respondent directly before it, that too, regarding M/s. Om Incorporation, and has recorded a finding that the transactions are not genuine and that the petitioner has acted in collusion with M/s. Om Incorporation for evasion of tax. In the opinion of this court, there was no justification for the Tribunal to record such findings of fact which were not based upon material forming part of the record of the order of the subordinate authority, but upon material produced by the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of lack of jurisdiction on the part of the revisional authority, has confirmed the order passed by the revisional authority to the extent of the additional tax liability. When legal propositions are canvassed on behalf of a party before the Tribunal, more so, a proposition regarding lack of jurisdiction on the part of the concerned authority, which goes to the root of the matter, the Tribunal is duty bound to deal with the same and record a finding in respect thereof. 18. In the light of the above discussion, this court is of the view that the very initiation of the revisional proceedings was itself without jurisdiction, inasmuch as, the same was based upon material extraneous to the record of order of the officer appointed under se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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