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2016 (11) TMI 463 - GUJARAT HIGH COURT

2016 (11) TMI 463 - GUJARAT HIGH COURT - TMI - Genuinity of transaction - consignment sale - Held that: - the transactions with M/s. Jay Bhavani Enterprise, M/s. Maharashtra Agro Products and M/s. Prabhat Oil Industries as genuine, it cannot be said that any substantial question of law arise as sought to be contended on behalf of the State. The findings recorded by the learned Tribunal are on appreciation of evidence and the material on record. As observed hereinabove after considering the mater .....

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With CIVIL APPLICATION (OJ) NO. 378 of 2016 In TAX APPEAL NO. 674 of 2016 - Dated:- 10-11-2016 - MR. M.R. SHAH AND MR. B.N. KARIA, JJ. FOR THE APPELLANT : MS MAITHILI MEHTA, ASSTT. GOVERNMENT PLEADER FOR THE OPPONENT : MR TUSHAR P HEMANI, ADVOCATE ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE M.R. SHAH) [1.0] Feeling aggrieved and dissatisfied with the impugned judgment and order dated 08.05.2015 passed by the learned Gujarat Value Added Tax Tribunal, Ahmedabad in Second Appeal No.1490/2004, the St .....

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st and penalty in respect of sale transaction with M/s. Jay Bhavani Enterprise, M/s. Maharashtra Agro Products and M/s. Prabhat Oil Industries. [2.0] At the outset it is required to be noted that this is the second round of litigation. Earlier against the assessment order passed by the AO, the respondent - assessee preferred appeal before the first Appellate Authority. The first Appellate Authority dismissed the appeal confirming the order passed by the AO. The order passed by the first Appellat .....

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anding the matter the Division Bench of this Court observed in para 13 as under: 13. The Tribunal, while recording the aforesaid findings has lost sight of the fact that it is the categorical case of the assessee that material has been gathered behind the back of the assessee and that the assessee had not been afforded any opportunity to deal with the same. The Tribunal has vaguely referred to some specific instances without enumerating the same. However, on a perusal of the assessment order, it .....

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s and after appreciating the evidence on record, record its findings in respect thereof. In the present case, the Tribunal has abdicated its duties of appreciating the evidence on record and recording its findings and has merely brushed aside the submissions made by the assessee without even a reference thereto. The impugned order of the Tribunal therefore stands vitiated and cannot be sustained. [3.0] That thereafter on remand by detailed judgment and order the learned Tribunal has allowed the .....

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earned AGP. The relevant findings recorded by the learned Tribunal are in para 41 onwards. On appreciation of evidence and the material on record the learned Tribunal has categorically given the finding that the assessee has produced proforma invoices in respect of the transactions with assignee agents. Gates passes are also produced on record. The lorry receipts issued by M/s. Chandni Roadlines are also on record. Declarations made in Form 45A as required under subSection (3) of Section 59A of .....

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