2015 (8) TMI 901

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....gment and order dated 21.11.2013 passed by the Gujarat Value Added Tax Tribunal in Second Appeal No.22 of 2012 by which the Tribunal has partly allowed the appeal preferred by the assessee and the interest demanded and penalty imposed by the Deputy Commissioner of Commercial Tax is removed. While the assessee has also challenged the said judgment and has claimed that he would be entitled for input tax credit since the same has not been granted only on the ground that the registration of the dealer/seller who had sold the goods to the assessee has been cancelled with retrospective effect. 2. The following question was framed by the Court at the time of admission of the appeal :- "Whether the Tribunal erred in deleting the levy of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....However, she has fairly submitted that the decision relied upon by the Tribunal in the case of Cosmos International Limited passed by the Tribunal was challenged before this Court in Tax Appeal No.857 of 2013 and allied matters which has been dismissed by the Division Bench of this Court by common oral judgment dated 20.3.2015. She, therefore, would submit that appropriate order may be passed. 6. Mr. Uday R. Bhatt, learned advocate appearing for the assessee has placed on record copy of decision dated 20.3.2015 passed by the Division Bench of this Court in Tax Appeal No.857 of 2013 and allied matters. 7. We have gone through the said judgment. We are of the opinion that the Tribunal has committed no error in removing the interest as w....