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2016 (7) TMI 141 - GUJARAT HIGH COURT

2016 (7) TMI 141 - GUJARAT HIGH COURT - TMI - Waiver of pre-deposit - Denial of Input tax credit - petitioner submitted that the disallowance of the input tax credit was solely on account of what the authority believed was nonconciliation of input tax credit. However, the authorities never brought such materials to the notice of the petitioner enabling the petitioner to point out the reasons for the discrepancies if at all. - The Tribunal by order dated 28.4.2016 required the petitioner to depos .....

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Tribunal was also of the opinion that the transactions of the petitioner appeared to be genuine. - Full wavier granted to the petitioner - entire proceedings sent back before first appellate authority to be decided on merits - Decided in favor of petitioner. - SPECIAL CIVIL APPLICATION NO. 8956 of 2016 - Dated:- 23-6-2016 - MR. AKIL KURESHI AND MR. A.J. SHASTRI, JJ. FOR THE PETITIONER : NANAVATI ASSOCIATES, ADVOCATE FOR THE RESPONDENT : Mr.Hardik Vora, Assistant Government Pleader The petit .....

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s and penalty of ₹ 3.26 crores. Thus, total demand came to ₹ 21.97 crores. 2. Against such order, the petitioner had preferred an appeal before first appellate authority. First appellate authority insisted that the petitioner deposits 20 per cent of the entire amount by pre-deposit and simultaneously provides bank guarantee for the rest of the amount. Since the petitioner failed to do so, the appellate authority by an order dated 24.2.2016 dismissed the appeal only on the ground of n .....

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of the input tax credit was solely on account of what the authority believed was nonconciliation of input tax credit. However, the authorities never brought such materials to the notice of the petitioner enabling the petitioner to point out the reasons for the discrepancies if at all. Thus, the adverse material which was used against the petitioner was never provided enabling the petitioner to meet with the same. Counsel submitted that even the Tribunal agreed that such data was not available a .....

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g made available, had observed as under: 4. We have considered the rival submissions and facts of the case. We have also gone through the orders passed by the authorities below. In absence of the copy of reverse report given to the appellant, it is not possible for the appellant to offer any explanation. Even today the reverse report is not placed before this Tribunal. It is true that the hearing of this appeal is fixed today for the first time and the record may not be available with the learne .....

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