2014 (9) TMI 718

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.... Honourable Mr. Justice M. R. Shah) 1. Feeling aggrieved and dissatisfied by the impugned judgment and order passed by the Gujarat Value Added Tax Tribunal, Dated : 06.02.2014, in Appeal No. 265 of 2013, the appellant has preferred the present Tax Appeal with the following proposed questions of law; "2. ... (i) Whether, in the facts and under the circumstances of the case, the Gujarat Val....

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....ciding the appeal of the appellant; (c) It fails to apply the principles of law laid down by it to the facts of the present case as neither the facts emanate from the orders of the lower authorities nor the same had been discussed in the order under appeal at all; (d) It confirms the action of the lower authorities in denying Input Tax Credit only on the basis of suspicion, without appreciat....

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....ellant and not challenged the purchases too; (ii) 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 holding that the appellant was not entitled to get input tax credit u/s 11 on the ground of ab initio cancellation of the vendors' registration? (iii) Whether, in the facts and under the circumstances of the cas....

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....ussing as to how they are not applicable to the case of the appellant?" 2. Mr. Jaymin Gandhi, learned AGP, has stated that, as such, the issue involved and the proposed questions of law are concerned, they are squarely covered by a decision of the Division Bench of this Court in a group of appeals in the case of "M/S. MADHAV STEEL CORPORATION VS. STATE OF GUJARAT", in Tax Appeal No.742 of 2013 ....