2014 (6) TMI 880

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.... 1. Feeling aggrieved and dissatisfied by the impugned judgment and order passed by the Gujarat Value Added Tax Tribunal, Dated : 18.12.2013, in Second Appeal No. 394 of 2012, the appellant-Dealer 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 order of Gujarat Value Added Tax Tribunal....

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....put Tax Credit only on the basis of suspicion, without appreciating that no independent inquiry or investigation was at all carried out by neither Assessing Officer nor Dy. Commissioner (Appeals) to hold that the Appellant is indulged into the billing activities only and on genuine purchase-sale transactions have been carried out; (e) It fails to take into consideration and take proper cognizan....

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....i) 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 assessing officer? (iv) Whether, in the facts and under the circumstances of the case, in the absence of the amendment brought in by the Gujarat Value Added Tax (Amendment) Act, 2013 in inserting sub-section (7A) to S.11 of th....

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.... OF GUJARAT", in Tax Appeal No.742 of 2013 and allied matters. However, Ms. Parikh, learned Advocate appearing on behalf of the appellant, submitted that even considering the said decision, same would not come in the way of the appellant-Dealer, since, according to her, there was movement of goods for which necessary evidence / material was produced along with Paper Book, which ought to have been ....