2015 (4) TMI 655

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....f 2014, SPECIAL CIVIL APPLICATION NO. 11936 of 2014 - -<br>CST, VAT & Sales Tax<br>MR. M.R. SHAH AND MR. S.H.VORA, JJ. FOR THE APPELLANT : MR CHINTAN DAVE, ASSTT. GOVERNMENT PLEADER FOR THE OPPONENT : MS GARGI VYAS, ADVOCATE for M/S WADIAGHANDY & CO, ADVOCATE ORDER (PER : HONOURABLE MR.JUSTICE M.R. SHAH) [1.0] As common question of law and facts arise in this group of Tax Appeals as....

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....edit of the respective dealers. [3.0] Today, when all these appeals as well as special civil application are taken up for final hearing, Shri Chintan Dave, learned AGP has fairly conceded that the issue involved in the present tax appeals as well as the special civil application is squarely covered against the State Government/Revenue in view of the decision of the Division Bench of this Court ....

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....2. From the record, it emerges that the Revenue contests the deletion of interest and penalty by the Tribunal in case of the respondent - assessee. The Tribunal in the impugned judgment also held as under: "The appellant has paid the amount of tax fully therefore, we are not disturbing the amount of carried forward ITC. The appellant is entitled to claim said ITC for next tax period. As stat....

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....ibunal correctly held that the interest could not be charged. Further, we notice Section 34(7) of the Gujarat Value Added Tax Act, which pertains to the power of the Commissioner to impose penalty, begins with the expression "if a Commissioner is satisfied that the dealer, in order to evade or avoid payment of tax........" Under the circumstances, the basic intention of attempting to evade or avoi....