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TMI Blog2017 (8) TMI 1601X X X X Extracts X X X X X X X X Extracts X X X X ..... der of cancellation of registration on the ground that the appellant failed to pay tax U/s. 27(5) as held by the learned Commercial Tax Officer-6, Unit-76, Bhavnagar on 12.01.2016. The appellant had stated in the statement of facts that he was holding registration no. 24140504270 under the Gujarat Value Added Tax Act, 2003 and no. 24640504270 under the Central Sales Tax Act, 1956. It is further stated that he was engaged in business of trading of ferrous and non-ferrous metal scraps, machinery and machinery parts. The registrations were cancelled on 13.01.2016 effective from 17.11.2010. Being aggrieved by the order of cancellation the first appeal was preferred. However, as the learned first appellate authority dismissed the first appeal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned Commercial Tax Officer has rightly cancelled the certificates on the ground that the appellant had indulged in billing activity. He further submitted that the appellant had knowingly furnished incorrect and incomplete particulars to defraud the Government revenue. He further relied on Hon'ble Gujarat High Court judgment in the case to of State of Gujarat Vs. Nageshi Enterprise SCA no. 1122 of 2016 and SCA no. 1159 of 2016 decided on 23.11.2016 and submitted that since the appellant has paid tax and interest amount, he is deemed to have accepted his liability of tax. Thus, indirectly the appellant was not an honest tax payer dealer, and the payment by him, indicates that the transfers were not genuine. Mr. Parmar further submitted that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h intention to defraud the Government revenue or who has been found evading tax on account of variation in physical stock compared with his regular books of accounts, its registration liable to be cancelled. 8.0 At this stage, it is required to be noted that in the present case the respondent had specifically admitted that it was not entitled to ITC Rs. 4,45,645/- and that he wrongly claimed / availed the ITC of Rs. 4,45,645/-. Even the learned Tribunal has specifically observed in the impugned order that the respondent (original applicant) has admitted that it was not entitled to ITC of Rs. 4,45,645/- and that it had willingly paid the said amount, therefore, it will not have right to claim said ITC in any assessment. If that be so and w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst the order of cancelling officer, first appeal was preferred and the appellant has stated in appeal memo that in order to prove physical movement of respective goods from the selling dealers all evidences of transportation were produced before the CTO. The appellant has produced purchase register with paper book. The appellant has mentioned vehicle in the column but does not mention the number of vehicle in which particular goods was transported. This in our view does not amount to evidence of transportation. Therefore, in our view the decision of learned cancelling authority was justified in holding that the appellant had not produce evidences. The learned first appellate authority has observed that the appellant had submitted writt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lloys, M/s. Moin High-tech, M/s.Manglam Traders, Shreya Enterprise, M/s. Patel Corporation , M/s. Krishnaraj Roll tech Pvt. Ltd. The order also indicate that all the above vendors were involved in the billing activities or they had claimed input tax credit on transactions of bogus purchases and that the transaction of sales are also doubtful, as all the 19 dealers with whom the appellant had made transaction of sales were also involved in billing activity or in tax evasion. In our view, the appellant did not produce sufficient evidence before the learned cancelling authority therefore, view taken by the learned cancelling authority was correct. Secondly, the appellant has paid tax and interest accepting indirectly that the purchases were n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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