TMI Blog2016 (10) TMI 750X X X X Extracts X X X X X X X X Extracts X X X X ..... which primafacie, the petitioner had received by way of refund of tax which was based on fake invoices. The Tribunal was perfectly justified in discarding the petitioner's defense that it was the employees of the firm who had carried out such fraud for which they were punished. The Tribunal noted that the firm received the refund based on such fake invoices and input tax credit. Fresh assessment may proceed. The same however cannot be by allowing the petitioner to retain the refund amount. When the Tribunal has imposed a condition of predeposit of ₹ 10 crores by way of condition to hear the Tax Appeal on merits and when the Tribunal had also granted sufficient time to deposit such amounts in installments, in facts of the present case, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Sales Tax Act, was facing total demand of ₹ 538.84 crores (rounded off) under the VAT Act and ₹ 317.70 crores (rounded off) under the Central Sales Tax Act as confirmed by the orders of assessment. When such orders were challenged before the Tribunal, the Tribunal by an order dated 18.11.2013, set aside such assessment orders and instead ordered fresh assessments. The Tribunal however was not willing to do so unconditionally. This was on account of the fact that as per the Tribunal, the petitioner had received a total refund of ₹ 39.55 crores (rounded off). Such refund, primafacie arose on account of gross violations of the provisions of the VAT Act. The Tribunal primafacie believed the version of the Assessing Offic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oduced before this Tribunal and after examining the same, to pass fresh order in accordance with the law, both under the Gujarat VAT Act as well as under the CST Act, for all the four years under appeals. It is, however, made clear that the appellant is required to pay back the refund availed of by the appellant, as indicated above, within the period of three months from today and on payment of this amount only, the assessing officer shall take up the proceedings on hand for fresh assessments. It is further made clear that if the appellant fails to comply with this direction regarding repayment of refund amount as indicated above to the Sales Tax Department, this order shall stand revoked and the orders passed by the authorities below shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 5. The facts on record are quite glaring. Under the order dated 18.11.2013 passed by the Tribunal, the petitioner set aside the assessments, under which, the petitioner faced tax demands worth hundreds of crores of rupees. While passing such order, the Tribunal desired that the petitioner must by way of a precondition, return the refund amount which was, primafacie, based on fake invoices. The Tribunal left the computation part on the authorities. With these directions, the Tribunal remanded the proceedings before the assessing authority. This order the petitioner has not challenged and thus, the petitioner accepted the condition imposed by the Tribunal. It was thereafter only a question of a computation of what amount the petitioner m ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
