9911796707
TMI Blog2013 (2) TMI 810X X X X Extracts X X X X X X X X Extracts X X X X ..... acts are that the appellant-assessee has appealed against an assessment order passed by the Value Added Tax Authority. Such appeal was pending before the Value Added Tax Tribunal. Along with the appeal, the appellant also prayed for waiver of predeposit. On such application, the Tribunal passed an order on 10.05.2012 directing the assessee to deposit 15% of the deposit amount of ₹ 1,05,74,25 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Counsel for the appellant pointed out that such a stand is contrary to various decisions of this Court as well as Supreme Court and more particularly in a recent judgement dated 5.11.2012 passed in Special Civil Application No.14739/2012 in case of Meet Traders. Despite this, the Tribunal while admitting the appeal on the stay application provided that the petitioner must deposit 15% of the tax a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit on such purchase could not be denied to the appellant. In this respect, he placed reliance on decision of Division Bench of this Court dated 05.11.2012 passed in case of Meet Traders-Prop Kishor Babulal Shah Huf Vs. State of Gujarat and anr. (SCA 14739/2012) . On the other hand, learned AGP, Mr. Gandhi, under instructions of Mr. V.M.Trivedi, Commercial Tax Officer, who was present before th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sive observations. However, we find a strong prima facie case in favour of the appellant. Considering the facts and circumstances of the case, when it is prima facie shown that the entire additional tax is raised on the ground of non-availability of credit pertaining to the purchases made from dealers whose registrations were cancelled subsequent to the purchases but with back date, in our opinion ..... X X X X Extracts X X X X X X X X Extracts X X X X
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