9911796707
TMI Blog2015 (9) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... this common judgement and order. 2.00. Feeling aggrieved and dissatisfied with the impugned order passed by the learned Gujarat Value Added Tax Tribunal, Ahmedabad (hereinafter referred to as "the learned tribunal" for short) in Revision Application Nos.60 and 61 of 2010 dated 9/6/2014, by which the learned tribunal has dismissed the said Revision Applications confirming the order passed by both the authorities below in cancelling the registration certificates of the petitioner - dealer, both under the Gujarat Vat Act, 2003 (hereinafter referred to as "the VAT Act" as well as Central Sales Tax Act, ab-initio, common petitioner - dealer has preferred both these petitions. 2.01. That the assessee - dealer claimed input tax credit on the pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rprise, and other consequential issues, such as levy of tax, interest, penalty, prosecution as well as cancellation of registration, if not done so far. However, when against the decisions of cancelling the registration certificates ab-initio, the matter when to the learned tribunal, by the impugned judgement and order the learned tribunal has dismissed the said Revision Applications confirming the orders passed by the authorities below cancelling the registration certificates of the petitioner - dealer, both under the GST / CST on the ground that the petitioner has indulged into billing activities only by entering into the transactions with respect to the alleged purchases made from M/s. Vishal Traders and M/s. Shiv Enterprise. 2.03. Feel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the alleged purchases made by it from M/s. Vishal Traders and M/s. Shiv Enterprise, and other consequential issues. That the operative order passed by the learned tribunal reads as under:- "9. These appeals are allowed for statistical purpose. The order passed by the learned assessing officer as well as by the learned Deputy Commissioner of Commercial Tax are hereby quashed and set aside and the matter is remanded to the assessing officer to pass fresh order by examining the whole issue in light of the appellant's claim regrading input tax credit on the alleged purchases made by the appellant and other consequential issues such as levy of tax, interest and penalty and prosecution as well as cancellation of registration, if not done so f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pect to cancellation of the registration may be taken, if not done so far. Under the circumstances, we are of the opinion that the matter is required to be remanded to the A.O. and a fresh decision is required to be taken with respect to the cancellation of the registration certificates in light of the decision that may be taken by the A.O. on remand with respect to genuineness of the transactions / purchases made by the petitioner more particularly from M/s. Vishal Traders and M/s. Shiv Enterprise, as ordered by the learned tribunal. 5.00. In view of the above and for the reasons stated above and on the aforesaid ground alone, the impugned orders cancelling the registration of the common petitioner - dealer are hereby quashed and set asid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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