2015 (9) TMI 98

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....S MAITHILI MEHTA, AGP ORDER (PER : HONOURABLE MR.JUSTICE A.J.DESAI) 1. Rule. Ms. Maithili Mehta, learned AGP waives service of notice of Rule on behalf of respondent. 2. The matter is taken up for final hearing with the consent of the learned advocates for the respective parties. 3. Pursuant to notice issued by this Court, affidavitinreply is filed by the respondent opposing the pet....

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....er the CST Act. [c] Pending the final disposal of this petition, the respondent, its servants and agents be restrained from recovering any amount pursuant to the demand notice issued by him dt.31.03.2015 received on 22.04.2015. [d] The Hon'ble Court may award costs the petitioner against the respondent for not following the binding decision of the Gujarat High Court in the matter of M/s.....

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..... However, the authority has not examined the documentary evidence produced before the authority concerned. He would further submit that when the goods were purchased by the petitioner from those sellers, who were registered under the provisions of the act, and therefore, the petitioner is genuine purchaser and he cannot be asked to pay the tax only on the ground that the registration of the selle....

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.... discussed and appreciated the material produced by the petitioner on record. It is true that there is alternative remedy in the form of statutory appeal. However, we are of the opinion that in absence of the sufficient reasons assigned by the Assessing Officer, the order becomes vulnerable and therefore, requires to be quashed and set aside. Accordingly, the petition is allowed. The order impugne....