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TMI Blog2016 (7) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner. - SPECIAL CIVIL APPLICATION NO. 1530 of 2016 - - - Dated:- 17-6-2016 - MR. AKIL KURESHI AND MR. A.J. SHASTRI, JJ. FOR THE PETITIONER : MR. APURVA N MEHTA, ADVOCATE FOR THE RESPONDENT : MR TIRTHRAJ PANDYA AGP, ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. The petitioner has challenged the order dated 15.07.2015 passed by the Gujarat Value Added Tax Tribunal, operative portion of which reads as under : This Revisional application is partly allowed. Additional tax liability raised by the learned Revisional authority to the tune of ₹ 3,05,230/- is hereby confirmed. However, for the reasons stated above in the body of this order, the penalty of ₹ 4,57,845/- levied u/s. 34(7) as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ish the genuineness of such transactions or to produce any documentary evidence in support of such transactions. The revisional authority, without calling upon the petitioner to produce any such documents, had recorded a finding that the petitioner had not produced any documents in the nature of sale bills, L.R., weigh bridge chits, entry gate pass etc. to establish transfer of goods to it from M/s. Om Incorporation. The Tribunal has gone a step further and has placed reliance upon material produced by the respondent directly before it, that too, regarding M/s. Om Incorporation, and has recorded a finding that the transactions are not genuine and that the petitioner has acted in collusion with M/s. Om Incorporation for evasion of tax. In th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of invocation of jurisdiction under section 75 of the Act, which went to the root of the matter. The Tribunal, however, without disputing the legal propositions canvassed on behalf of the petitioner and recording any finding on the question of lack of jurisdiction on the part of the revisional authority, has confirmed the order passed by the revisional authority to the extent of the additional tax liability. When legal propositions are canvassed on behalf of a party before the Tribunal, more so, a proposition regarding lack of jurisdiction on the part of the concerned authority, which goes to the root of the matter, the Tribunal is duty bound to deal with the same and record a finding in respect thereof. 18. In the light of the abo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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