2019 (8) TMI 1360

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....re at the instance of the assessee and are directed against the common order dated 09.08.2018 passed by the Gujarat Value Added Tax Tribunal at Ahmedabad (for short "the Tribunal") in the Second Appeals Nos. 221 to 226 of 2018 for the Assessment Year 2013-14, 2014-15 and 2015-16. These appeals arise out of the common impugned judgement above referred and hence decided by this common order. 2. The assessee has proposed the following common substantial questions of law in these appeals : "(i) Whether the Hon'ble Tribunal has committed substantial error of law in directing appellant to pay the amount of pre-deposit even though the appellant was not required to pay such amount in light of law and facts therein? (ii) Whether the Hon'ble ....

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....s of investigation, the computer and hard-disc were taken for backup and mirror copy and working copy of the computer data were obtained by the computer expert. 3.3 The assessee was served with the notice for audit for the Assessment Year 2014-15. The show-cause notice was also served to the assessee on 27.01.2017 for providing him an opportunity to file reply with regard to defence and relevant documents. According to the Deputy Commissioner of Commercial Tax, Circle-2, Ahmedabad, the assessee had obtained the refund to the tune of Rs. 1,08,80,598/- on producing fake documents, so he was charged with a penal interest of Rs. 44,67,777/-. The Assessing Officer had held that the assessee was wrongly issued the provisional refund. Therefore,....