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TMI Blog2024 (9) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... axable by disallowing the entire purchase/ sale transaction and levying tax at a higher rate on the same. (ii) Whether in the facts and under the circumstances of the case, the order of Gujarat Value Added Tax Tribunal is perverse in as much as : (a) it fails to take into consideration and take proper cognizance of the various documentary evidences placed before it; (b) it fails in not considering, adjudicating and dealing with the arguments and submissions made by the appellant; (c) it fails to take cognizance of the fact that even on merits of the appellant's case no amount of tax and interest is required to be paid by the appellant in the facts and the circumstances of the case; (iii) Whether, in the facts and under the circumstances of the case, the Gujarat Value Added Tax Tribunal was right in law and on facts in not deleting penalty levied by the adjudicating authority." 3. Brief facts of the case are that Shri Babulal Manmal Dugar proprietor of Shakti Agrochem who is late father of the appellant, was engaged in the business of re-selling of tax free goods like 'Wheat' which is purchased from Rajasthan dealers by issuing Form-C as well as purchase of cotton see ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registration number of Mahaveer Industries, Dosha, Rajasthan was cancelled with effect from 24.04.2007 and other traders, Jain Traders, Navjivan Enterprise and Laxmi Commercial Corporation have filed Nil return which is available at page 313 of the file and none of the parties had sold the goods to the late father of the appellant during the year 2008-2009. It was therefore, the case of the Assessing Officer that only billing activity was carried out without any actual purchase and sale transaction. 10. The Assessing Officer, therefore, by order dated 10.12.2013 made the assessment of purchase and sales subjected to VAT by treating the same as sale of tobacco and levied the tax at the rate of 15%. 11. Being aggrieved, the an appeal before the Commissioner (Appeals) was filed which by order dated 14.09.2022 was rejected on the ground that the required details which were called for by the Government Representative Cell were not furnished in reply dated 13.09.2022. 12. Feeling aggrieved Second Appeal No.1023 of 2022 was filed before the Tribunal which was dismissed by order dated 20.02.2024 confirming the order passed by the first appellate authority as under: "(5) We have gone ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd as per our discussion the in above para we are of the opinion that appellant is in the business of selling taxable commodity i.e. gutka and hence the order of the First Appellate Authority is confirmed. As far as penalty is concerned looking to the evidences we are of the opinion that the appellant is involved in the tax evasion. Hence we confirm the order of the First Appellate Authority on this issue. (6) In light of aforementioned facts and reasons, following order is passed. ORDER Second Appeal No.1023 of 2022 is hereby disallowed A. The order of the First Appellate Authority is confirmed based upon the discussion above. B. No order as to cost." 13. Learned advocate Ms. Vaibhavi Parikh appearing for the appellant has submitted the paper book containing the documents which were filed before the Tribunal during the course of hearing of the Second Appeal containing 183 pages. 14. Referring to the documents which were placed before the Tribunal, it was submitted that the Tribunal has committed a grave error in not considering the documents namely purchase register, stock register, sales register, party wise ledger for purchase of tax free goods i.e. 'Wheat' along wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate issued under the provisions of the VAT Act to point out that the business of 'Tobacco' was started from the year 2009-2010 and there was no business of 'Tobacco' during the year under consideration. 20. Thereafter reference was made to sales register at page no.5 of the paper book to point out that entire sales made by the appellant are part of the returns filed along with the Form-F. It was pointed out that only because the appellant was having two PAN cards, it cannot be said that the appellant had misused the same when the registration is granted to the branch of the appellant at Rajasthan by the Rajasthan Commercial Tax department. It was also pointed out that F-Forms were issued by Rajasthan authority for branch transfer which are supported by the invoices duly reflected in the books of accounts of the appellant. 21. Learned advocate Ms. Parikh also pointed out that all the copies of ledger accounts from the books of account supported by invoices issued by the seller of the goods to the appellant as well as C-Forms issued by the authority are placed on record which have been ignored by the Tribunal to hold that the transactions entered into by the appellant are not genui ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmercial Tax Officer and Assistant Commercial Tax Officer at Jaipur contrary to what is stated therein. 25. Reference was also made to the statement of proprietor of Mahaveer Sales Agency which is relied upon by the Tribunal to hold that the appellant has not purchased the goods from the said firm, however, in answer to question no.11, it was pointed out that the proprietor of the said firm had referred only to years 2009-2010, 2010-2011 and 2011-2012 and not to the year under consideration i.e. 2008-2009. It was therefore, submitted that the Tribunal has ignored the detailed submissions dated 09.09.2022 and 13.09.2022 before the respondent authority and dismissed the appeal and therefore, it requires consideration for the proposed question of law raised in this appeal. 26. We have considered the submissions made by the learned advocate for the appellant and have gone through the entire paper book containing 181 pages placed on record together with the impugned order, assessment orders and appellate order passed by the first appellate authority and the Tribunal. It appears that there were two PAN cards at the relevant point of time which were used as stated by the departmental re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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