9911796707
TMI Blog2023 (2) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... llate Authority also had adjudicated the matter and as a substantial reduction from the total demand which had been raised the concerned years. There had been no challenge to the direction of 15% of the tax amount during the pendency of the adjudication. There is no reason as to why in the case of the very assessee when for the assessment years 2010-11 and 2011-12 the authority concerned had permitted the payment of pre-deposit of 15% of the tax amount. Without entering into merit of the matters and also the sheer reflects of time also would necessiate for us to intervene and direct the pre-deposit amount to be quantified at the rate of 15% of the tax demand raised by the respondent rather than 15% of the total amount fixed by the Assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n under the provision of the Gujarat Value Added Tax Act, 2003 ( the VAT Act hereinafter) and the Goods and Services Tax Act, 2017 ( the GST Act hereinafter). 2.2 The petitioner had local registration and central tax registration as well. During the year under consideration, the petitioner worked out Input Tax Credit on purchases made from registered dealer as per Section 11 of the VAT Act. It had been worked out on sales within the State of Gujarat and sales made outside the State under Section 3(a) of the Central Sales Tax Act, 1956. 2.3 The petitioner had adjusted the output tax liability against the Input Tax available and submitted its return by working out the said procedure for the assessment year 2008-09. 2.4 A search ope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner to remain present with all the details. The petitioner since could not produce the C Forms and other details like Form 402, the Assistant Commissioner of Commercial Tax raised the demand by treating the entire interstate sale as the local sale. 2.9 This was challenged by preferring First Appeal before the Deputy Commissioner of Commercial Tax, Appeal-2, Ahmedabad. The petitioner was asked to pay pre-deposit of 20% of the total demand under the VAT Act and under the CST Act, which the petitioner failed to pay and appeal was summarily dismissed on 17.04.2014. Aggrieved petitioner preferred an appeal before the Tribunal. The Tribunal after hearing both the sides also had directed on 08.04.2015 the amount of 20% of the total d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tay further implementation and execution of order dated 15.06.2015 (at Annexure-I) and direct the respondent-authorities not to take any coercive actions pursuant to order dated 15.06.2015; (C) Pass any such other and/or further orders that may be thought just and proper, in the facts and circumstances of the present case. 3. Further affidavit on behalf of the petitioner is also on record seeking to urge that the challenge is to the order of Tribunal dated 15.06.2015 directing the petitioner to pay 20% of the entire amount. The petitioner has also expressed his inability to pay this much of amount due to the severe physical ailments and of spondylosis at L4 L5 level which compresses the existing nerve system. All other details a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... There is no reason as to why in the case of the very assessee when for the assessment years 2010-11 and 2011-12 the authority concerned had permitted the payment of pre-deposit of 15% of the tax amount. This be also not applied for the earlier assessment years 2008-09 and 2009- 10 where the total demand made by the assessing officer. These matters are pending for adjudication for a long time on account of the fact that these petitions have been pending after the Court issued the notice on 11.12.2019, nothing has moved so far as those two years are concerned and the matter has got entangled in this litigation taking a que from the subsequent year of 2010-11 and 2011-12. 7. Without entering into merit of the matters and also the sheer refl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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