2018 (10) TMI 1528

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....TRIVEDI, AGP (64) ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. These appeals are filed by the assessee to challenge two separate orders, both dated 12.03.2018, passed by the Gujarat Value Added Tax Tribunal ('the Tribunal' for short) dismissing the assessee's appeals for want of predeposit. 2. Brief facts are as under: 2.1 For the years 2010-11 and 2011-12, the Assess....

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....Appeals are filed. 3. Learned Counsel Shri Bhatt for the appellant submitted that the only reason for making addition in the assessment orders was that the registrations of the selling dealers were cancelled ab-initio. Input tax credit in relation to such purchasers was denied in the hands of the assessee. The contention in this regard were (i) that the registrations of the dealers were valid whe....

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....The assessee only contended that mere cancellation of registration of the dealers would not be sufficient to deny the tax credits. He did not produce any evidence on actual movement of goods. In this context, he relied on the decision of Division Bench of this Court in case of Madhav Steel Corporation Vs. State of Gujarat dated 12.12.2013 in Tax Appeal No.742 of 2013. 5. We may recall the issues ....

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....al. It was in this context that the assessee had represented to the Assessing Officer during the course of the assessment under the communication dated 05.03.2016 taking a stand that mere cancellation of registration of the dealers with backdate would not be sufficient to disallow the tax credit. 7. The question of disallowing the tax credit on cancellation of registration of the dealers with bac....