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TMI Blog2017 (8) TMI 1601X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. - SECOND APPEAL NO. 13 OF 2017 - - - Dated:- 16-8-2017 - Hon ble Mr. Justice B.N. Mehta , President, Shri N.A. Acharya, Member And Shri I.B. Vaghela, Member For the Appellant : Shri A.J. Shaikh, the learned Advocate For the Respondent : Shri R.S.Parmar, the learned Government Representative JUDGMENT Per: Mr. N.A. Acharya, Member: The appellant has preferred this Second Appeal against the order passed by the learned Deputy Commissioner of Commercial Tax, Circle- 19, Bhavnagar on 03.08.2016, dismissing the first appeal filed against the order of cancellation of registration on the ground that the appellant failed to pay tax U/s. 27(5) as held by the learned Commercial Tax Officer-6, Unit-76, Bhavnagar on 12.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Value Added Tax Act, 2003 is illegal and unlawful and uncalled for. He has therefore, requested to restored the registration. Mr. A.J. Shaikh, the learned Advocate for the appellant submitted that the appellant had remained present before the learned Commercial Tax Officer with all necessary documents and proof showing that the transactions were genuine. Learned Commercial Tax Officer without appreciating the evidence concluded that the transactions were not genuine. Mr. R.S. Parmer, the learned Government Representative appearing for the respondent submitted that the learned Commercial Tax Officer has rightly cancelled the certificates on the ground that the appellant had indulged in billing activity. He further submitted that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant forcefully submitted that the payment of tax could not be considered as covered under the provisions of that subsection. We have also considered the decision of Hon ble the Gujarat High Court in case of M/s. Nageshi Enterprise (Supra). The relevant part of the said judgment is as under: 7.1 Even considering sub-section (5) of section 27, if a dealer knowingly furnishes incomplete or incorrect particulars in his returns with a view to evade tax; or without entering in to a transaction of sale issue to another dealer tax invoices, retail invoices, bill or cash memorandum, with intention to defraud the Government revenue or who has been found evading tax on account of variation in physical stock compared with his regular books of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to pay tax due from you . Thereafter, in remarks the authority has mentioned in Gujarati as under; The learned canceling authority mentioned in his order that the notice in form no. 401 and in 104 dated 22.12.2015 was issued for recovery of amount of tax. It is further mentioned that the appellant in response to said notice submitted challans only. No other representation regarding genuineness of transactions was produced. From above order it appears that though the notice for cancellation was given to pay tax order of cancelation of registration was passed for doubtful purchases or billing activity. Against the order of cancelling officer, first appeal was preferred and the appellant has stated in appeal memo that in order to prove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f nonpayment of tax was not justified. The learned first appellate authority has categorically observed that on scrutiny of books of accounts produced by the appellant before him in most of transactions weigh bill, transport-receipts are not produced. The appellant had explained before the learned first appellate authority that in case of transactions of small quantity, such documents were not maintained. The order of learned first appellate authority indicates that the appellant had shown purchases from M/s. Basera Enterprise, M/s. Savio Enterprise, M/s. Raj Traders, M/s. H.K. Iron and Steel, M/s.Ridhdhi Steel and Alloys, M/s. Moin High-tech, M/s.Manglam Traders, Shreya Enterprise, M/s. Patel Corporation , M/s. Krishnaraj Roll tech P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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