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SONIA GOKANI, MAUNA M. BHATT
MANOJ AUTOMOTIVE – Appellant
Versus
STATE OF GUJARAT – Respondent
ORDER :
1. Rule, returnable forthwith. Learned AGP waives service of notice of Rule for and on behalf of the respondent-State.
2. This petition is filed with a prayer to quash and set aside the order dated 08.09.2022 and order dated 20.07.2022 passed by the Gujarat Value Added Tax Tribunal (‘the Tribunal’ hereinafter) in Second Appeal No. 988 of 2019. Briefly stated facts are as follow:
2.2 On 08.08.2012, a surprise visit was made at the business premises of the petitioner by Assistant Commissioner of State Tax, however, according to the petitioner, no evasion was found at the time of search.
2.3 It is the case of the petitioner that Assessing Authority thereafter on 31.03.2016, proceeded to pass assessment order, wherein direction of certain export sales was disallowed on the ground that the petitioner failed in producing the export proofs.
2.4 Against the order of the Assessing Authority dated 31.03.2016, the petitioner filed appeal, however, the same could not be decided on merits, as on account of dispute of the petitioner with h
The Tribunal must consider the prima facie case of the appellant before imposing pre-deposit requirements, as mandated by the VAT Act.
The court emphasized the importance of considering property attachment and the amount already deposited in determining the necessity of pre-deposit, and highlighted the need for timely completion of ....
Point of Law – The petitioner is a private limited company engaged in the business of trading in petrochemicals, which is registered under the VAT Act, 2003 as well as Central Sales Tax Act, 1956. Th....
The court established that tax authorities must consider evidence and adhere to natural justice principles when determining pre-deposit amounts and input tax credits.
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