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TMI Blog2014 (9) TMI 718X X X X Extracts X X X X X X X X Extracts X X X X ..... was sought - when such an application is submitted pointing out the mistakes, if any, out of the material / evidence which are already on record with the Paper Book, same be considered by the learned Tribunal in accordance with law and on merits, as we have expressed no opinion on merits of the matter - withdraw of application allowed. - Tax Appeal No. 520 of 2014 - - - Dated:- 4-7-2014 - M. R. Shah And K. J. Thaker,JJ. For the Respondent : Mr. Tushar P. Hemani, Advocate For the Respondent : Mr. Jaymin Gandhi, AGP ORDER (Per : Honourable Mr. Justice M. R. Shah) 1. Feeling aggrieved and dissatisfied by the impugned judgment and order passed by the Gujarat Value Added Tax Tribunal, Dated : 06.02.2014, in Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer nor Dy. Commissioner (Appeals) to hold that the Appellant is indulged into the billing activities only and no genuine purchase -sale transactions have been carried out; (e) It fails to take into consideration and take proper cognizance of the various documentary evidences placed before it; (f) It fails to appreciate that the appellant had purchased the goods from the vendor when the vendor was holding valid registration certificate; (g) It fails to appreciate that the payment of the goods purchased was made by account payee cheques and that the cheques were cleared in the account of the vendor; (h) It fails to appreciate that the department has accepted the sales made by the appellant and not challenged the purchases to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ATION VS. STATE OF GUJARAT , in Tax Appeal No.742 of 2013 and allied matters. However, Ms. Parikh, learned Advocate appearing on behalf of the appellant, submitted that even considering the said decision, same would not come in the way of the appellant-Dealer, since, according to her, there was movement of goods for which necessary evidence / material was produced along with Paper Book, which ought to have been considered by the learned Tribunal. 3. In view of the above, Ms. Parikh, learned Advocate appearing on behalf of the appellant-Dealer, seeks permission to withdraw the present Tax Appeal with a liberty to approach the learned Tribunal by way of Rectification Application and to point out before the learned Tribunal that there was s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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