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TMI Blog2018 (9) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... ition allowed. - R/SPECIAL CIVIL APPLICATION NO. 22129 of 2017 With R/SPECIAL CIVIL APPLICATION NO. 22130 of 2017 With R/SPECIAL CIVIL APPLICATION NO. 22131 of 2017 With R/SPECIAL CIVIL APPLICATION NO. 22132 of 2017 - - - Dated:- 30-8-2018 - MR. AKIL KURESHI AND MR. B.N. KARIA, JJ. For The Petitioner : Mr.Tushar Hemani, Advocate with Ms Vaibhavi K Parikh (3238) For The Respondent : Mr. Pranav Trivedi, AGP COMMON ORAL ORDER ( PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. These petitions are filed by the dealers whose registrations have been cancelled with retrospective effect by the competent authority under the Gujarat Value Added Tax Act ('the VAT Act' for short). Facts being identical, we may notice fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shankh Impex, Adept Trading and Placid Tradelink. He compared the sales and purchase of these three entities and that of the petitioner to demonstrate that these transactions were circuitous in nature. He pointed out that number of sales and purchases were made internally between these four agencies which would establish that the sales and purchases were not genuine and the petitioner was merely engaged in bogus billing activities. He expressed an opinion that such bogus billing activities were carried out to defeat the interest of Revenue and to inflate the turnover for availing larger bank loans. 4. The petitioner challenged such order before the Value Added Tax Tribunal ('the Tribunal' for short). Pending the revision, the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to target the petitioner's purchasing dealers who might have purchased the goods in the distant past. 6. On the other hand, learned AGP Shri Trivedi opposed the petition contending that the petitioner has not pointed out any of these facts before the authorities. The competent authority has passed a speaking order after giving opportunity of representation to the petitioner. The Tribunal has given reasons for not granting interim relief. He submitted that granting any interim protection to the petitioner would lead to multiple complications. 7. Facts being identical in all petitions, they are not separately recorded. We clarify that that we are taking up the issue only of interim protection to the petitioner pending revision petit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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