9911796707
TMI Blog2021 (10) TMI 806X X X X Extracts X X X X X X X X Extracts X X X X ..... t assessment orders. Considering the justifiable grounds and the bona fide nature of the transaction, the First Appellate Authority when has already ordered the reverification of the document, which had not been complied with by the Assessing Authority, the VAT Tribunal could have considered this aspect, which instead has ordered the 20% of the pre-deposit. 5% of the amount by way of the pre-deposit would suffice the insistence of requirement of pre-deposit of to the tune of 20% would need indulgence. The petitioner is directed to deposit 5% of the amount which shall include the amount of 5,18,935/- within a period of two weeks from the date of receipt of a copy of this order - petition disposed off. X X X X Extracts X X X X X X X X Extracts X X X X ..... had already been submitted while the exemption in respect of which documents were pending had been rejected. The huge demand of tax was raised in assessment under the CST Act. 1.3 The petitioner has preferred the First Appeal challenging the Assessment Order before the Appellate Authority. The issue since was for verification of the documents, which could not be produced, the Joint Commissioner called for the report from the Assessing Officer vide its communication dated 30.08.2018. The representative authority produced a file of documents, according to the Assessing Officer, they were not relevant. The petitioner also made internal verification and found that its employee had erroneously submitted wrong set of documents before the Assessi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etting aside impugned order dated 11.02.2021 (annexed At Annexure A) passed by the learned Gujarat Value Added Tax Tribunal and the appeal may pleased to ordered to be heard without insistence of any further pre-deposit or security; (B) In the laternative this Hon'ble Court may be pleased to quash and set aside the appeal orders as well as assessment order dated 30.03.2018 and the matter may please be remanded to the assessing authority for fresh assessment after verifying documents to be produced by the Petitioner; (C) Pending notice, admission and final hearing of this petition, this Hon'ble Court may be pleased to restrain the learned Respondent from making coercive recovery in relation to the subject matter of the petition and the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh seas sale transactions, which have been accepted also by the different assessment orders. 6. Considering the justifiable grounds and the bona fide nature of the transaction, we are of the opinion that First Appellate Authority when has already ordered the reverification of the document, which had not been complied with by the Assessing Authority, the VAT Tribunal could have considered this aspect, which instead has ordered the 20% of the pre-deposit. According to us, 5% of the amount by way of the pre-deposit would suffice & the insistence of requirement of pre-deposit of to the tune of 20% would need indulgence. 7. We, accordingly, direct the petitioner to deposit 5% of the amount which shall include the amount of ₹ 5,18,935/- w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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