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TMI Blog2018 (4) TMI 1145X X X X Extracts X X X X X X X X Extracts X X X X ..... t N Sheth, Advocate For The Opponent : Ms Shruti Pathak, AGP ORAL ORDER (PER : HONOURABLE Mr. JUSTICE AKIL KURESHI) These Tax Appeals rise out of common impugned judgment and Order dated 25th September 2017 passed by the Gujarat Value Added Tax Tribunal, Ahmedabad ["Tribunal" for short]. Brief facts are as under : The appellant is a registered Dealer, trading mainly in mobile phones. Accord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claimed that the assessee had transferred the goods by air. The Assessing Officer observed that the assessee did not produce Form 402 alongwith bills, nor could he prove that the goods had passed through the check post. He, therefore, taxed such sales as local sales at higher rate and raised a principal tax demand of Rs. 3.20 Cores with interest and penalty. The assessee challenged such order of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the transporters, however, the Assessing Officer has committed a serious error in disbelieving the assessee's version. On the other hand, Ms. Shruti Pathak, learned AGP for the Department has submitted that at this stage, the issue is of pre-deposit only. The Assessing Officer, after recording the detailed reasons, came to the conclusion that the case of assessee of inter-state sales and br ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s made latest by 30th March 2018, the assessee's appeal would be revived before the Commissioner [Appeals], for being heard and decided on merits. Further, till appeal is heard and decided, there shall be no coercive recovery of tax demand which would include lifting of the bank accounts, however, only after fulfilling such condition.
Civil Application stands disposed of. X X X X Extracts X X X X X X X X Extracts X X X X
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