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2016 (6) TMI 949 - GUJARAT HIGH COURT

2016 (6) TMI 949 - GUJARAT HIGH COURT - TMI - Waiver of pre-deposit - Input Tax Credit - genuineness of purchases - GVAT - Held that:- Tribunal while passing impugned order has required the appellant to deposit a sum of ₹ 1.02 crores. The apellant had first approached the Appellate Authority who had also dismissed the appeal on pre-deposit and not on merits. Considering such factsand other relevant aspects of the matter, we find that pre-deposit requirement of more than ₹ 1.02 crores .....

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AL NO. 252 of 2016 With TAX APPEAL NO. 253 of 2016 With CIVIL APPLICATION (OJ) NO. 107 of 2016 In TAX APPEAL NO. 253 of 2016 - Dated:- 20-6-2016 - MR. AKIL KURESHI AND MR. A.J. SHASTRI, JJ. FOR THE APPELLANT : MR SHAKEEL A QURESHI, ADVOCATE FOR THE OPPONENT : Mr. Hardik Vora, Assistant GOVERNMENT PLEADER ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE A.J. SHASTRI) 1. The present Tax Appeals are filed for the purpose of challenging the impugned common orders dated 19.10.2015 as well as 2.12.2015 pass .....

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t the appellant company received work order for supply, installation and commissioning of 10 mv greet connected solar power plant (thin field base) from Alex Astral Power Private Ltd. in the year 2011-2012 for an amount of ₹ 138.14 crores for its branch office in Surat, Gujarat. The appellant is registered with Sales Tax authorities in the State of Telangana having sales tax registration no. 28190168192 now amended as 36190168192. The appellant also obtained registered TIN No. 24220101519 .....

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the case of the appellant that for the year 2011-12, the appellant filed its return under the provisions of VAT claiming income tax credit amount to the tune of ₹ 1.75 crores (rounded off) for VAT on the goods sold by the above parties. It is the case of the appellant that the work pursuant to which project initiated, commissioned and completed and Solar power plant was commissioned on 4.3.2012. Even performance certificate also came to be issued by the company on 25.6.2012 and upon comple .....

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₹ 4,11,94,685/- in respect of which show cause notice came to be issued against the appellant in form no. 302/309 on 21.5.2014 and in response thereto, the Assessing Officer at the relevant point of time, having found no positive response, executed and inspected at the office of the appellant at Hyderabad on 26.6.2014 and lateron the appellant was informed that from the above total, registered dealers have not shown sales in their books of accounts when returns were filed under VAT Act. It .....

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ffence under section 420 of the IPC. Despite the aforesaid attention having been drawn of the respondent authority, the respondent vide order dated 26.3.2015 raised the aforesaid demand of ₹ 4,11,94,685/- by rejecting the ITC claimed by the appellant amounting to ₹ 1,75,12,530/-. The Assessing Officer also issued notice for the amount assessed and after giving credit of the amount of ₹ 25 lacs, which was paid under protest, the total demand was raised to ₹ 3,86,94,685/-. .....

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rat Value Added Tax Tribunal and prayed for stay of the demand on 19.10.2015. The learned Tribunal directed the appellant to produce all material evidence on which reliance is placed to show that the delivery in transportation of the goods purchased by the appellant as well as evidence to show that the payment of such purchase made by the appellant was through either cheque or RTGS in the bank of the vendors. 5. The learned Tribunal on the basis of the said supply of material arrived at a prima .....

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are ordered to be dismissed. It is against this order passed by the learned Tribunal the present Appeals have filed. 7. Learned advocate Mr. B.D.Karia appearing for Mr. Shakil Kureshi, learned advocate for the appellant has mainly contended that it was pointed to the learned Tribunal that the appellant, for want of various reasons the appellant has not been able to deposit the amount as ordered. However, it was requested that since amount of ₹ 25 lacs under protest was deposited in the ba .....

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bunal which the appellant company had no access. It was also contended by Mr. Karia that to arrive at a conclusion of deposit of ₹ 1 crore, there seems to be no cogent justification and as the said amount of pre-deposit which has been ordered is excessive. 8. As against this, learned advocate Mr. Hardik Vora has tried to justify that looking to the conclusion arrived at by the learned Tribunal on the issue of transaction having not been genuine, it has been contended that the order passed .....

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