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SONIA GOKANI, SANDEEP N. BHATT
RAJAI MOTORS – Appellant
Versus
STATE OF GUJARAT – Respondent
ORDER :
1. The petitioner herein is challenging the order dated 17.01.2022 passed by the Gujarat Value Added Tax Tribunal whereby it ordered the pre-deposit of tax of Rs. 3 crores on the basis of Second Appeal No. 593 of 2021.
2. The petitioner is a registered dealer under the Gujarat Value Added Tax Act, 2003 (‘the VAT Act’ hereinafter) and Central Sales Tax Act, 1956 (‘the CST Act’ hereinafter). The petitioner is engaged in the business of reselling motor cycles, scooter and their parts as well as having the service station of the two wheelers. The present petition concerns the Assessment year 2016-17. The purchases and the sales made by the petitioner were admitted in returns filed under the VAT Act and the CST Act.
2.1 The Assessment Order passed by the Assistant Commissioner of State Tax, Godhara, Unit-46, Panchmahal on 31.03.2021 for the Financial Year 2016-17.
2.2 The Assessing Authority issued notice for Assessment under section 34(2) of the VAT Act and the CST Act. The petitioner remained present. The Assessing Officer was in a hurry to complete the assessment and the orde
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 ....
The Tribunal must consider the prima facie case of the appellant before imposing pre-deposit requirements, as mandated by the VAT Act.
The court established that tax authorities must consider evidence and adhere to natural justice principles when determining pre-deposit amounts and input tax credits.
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 allows remittance for re-adjudication of tax matters subject to stipulated pre-deposits, balancing interests of both parties.
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