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SHIVAM WATER TREATERS PVT. LTD Versus STATE OF GUJARAT AND 1

2016 (8) TMI 136 - GUJARAT HIGH COURT

Waiver of pre-deposit - Input tax credit - AO arrived at a conclusion that though the petitioner had not entered into the sales and purchases transactions, the tax was collected illegally. - The case of the petitioner is that though the outstanding tax liability as per the reassessment order had already been paid, still however the first appellate authority directed the petitioner to deposit an amount of ₹ 1 crore which, according to the authority, amount to equal to undisputed liability o .....

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-, so that ultimately total amount of ₹ 75 lacs be paid by the petitioner by way of pre-deposit. - stay granted partly. - SPECIAL CIVIL APPLICATION NO. 9663 of 2016 - Dated:- 28-7-2016 - MR. AKIL KURESHI AND MR. A.J. SHASTRI, JJ. FOR THE PETITIONER : UCHIT N SHETH, ADVOCATE FOR THE RESPONDENT : MR PRANAV TRIVEDI, AGP ORAL ORDER (PER : HONOURABLE MR.JUSTICE A.J. SHASTRI) 1. By way of present petition, the petitioner has challenged an order dated 5.5.2016 passed by the Gujarat Value Added Ta .....

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The petitioner had purchased the goods from the registered dealers during the period of 2010-11 and the vendors had issued the tax invoices to the petitioner wherein, the tax under the VAT Act has been separately charged. Said purchases and sales made by the petitioner were contained in the return filed under the VAT Act as well as the Central Sales Tax Act and while submitting the return, the input tax credit was claimed of tax paid on purchases and the same was adjusted against the output tax .....

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the petitioner contended specifically that it had made genuine sales and purchases transactions and is left with no other tax liability any further either under the VAT Act or the Central Tax Act, the Assessing Officer had passed an order on 31.3.2016 by determining huge demand as also the penalty under Sections 31(3), 31(4) and 34(7) of the VAT Act and essentially arrived at a conclusion that though the petitioner had not entered into the sales and purchases transactions, the tax was collected .....

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, the interest has also been wrongly charged. In the course of said first appeal, on the issue of penalty also it was specifically contended that in the background of this fact, the penalty does not deserve to be imposed upon and for that purpose, the petitioner has relied upon some of the decisions and thereby, requested the to admit the appeal without insisting for any pre-deposit. 4. The case of the petitioner is that though the outstanding tax liability as per the reassessment order had alre .....

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has specifically contended before the VAT Tribunal that it already deposited the amount of tax, still the VAT Tribunal directed the petitioner to deposit the amount of tax liability outstanding as per the reassessment and vide order dated 5.5.2016, it passed an order mainly on the premise that petitioner has shown willingness to pay further sum of ₹ 50 lacs. Since the said observations of the VAT Tribunal was not correct, the petitioner filed a rectification application on 17.5.2016 for d .....

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5. Mr.Uchit N. Sheth, learned counsel appearing on behalf of the petitioner has contended that it was specifically pointed out before the VAT Tribunal that outstanding tax amount as determined by the Assessing Officer while passing the reassessment order has already been paid and therefore, it was pointed out before the VAT Tribunal that no further amount ought to have been directed to be paid. It was also submitted by learned counsel for the petitioner that impugned orders requiring the petitio .....

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llow the petition. 6. To oppose the petition, Mr.Pranav Trivedi, learned AGP has contended that the authorities below have rightly dealt with appeal as the petitioner has failed to deposit the amount of pre-deposit and therefore, submitted not to entertain the petition. Mr.Trivedi has further submitted that there is a huge demand raised by the Department and therefore, the authorities below are justified in ordering the petitioner to deposit further sum as mentioned in the order. Learned AGP has .....

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the department will not dispute to credit such payment from the amount of demand as well as from the amount of pre-deposit. 7. At this state, learned counsel for the petitioner has submitted that during the pendency of the present proceedings, on 10.6.2016 the VAT Tribunal has granted its rectification application and deleted those observations that petitioner had shown willingness to pay further amount of ₹ 50 lacs as reflected in the order dated 5.5.2016. Said order dated 10.6.2016 is t .....

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