2022 (10) TMI 1070

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....A CHIRANJEEV D TANDON AND MR VINOD N TANDON FOR THE APPELLANT ADVANCE COPY SERVED TO GOVERNMENT PLEADER/PP FOR THE OPPONENT ORDER PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA Heard learned advocate Mr.Chiranjeev Tandon for the appellant. 2. The challenge in this appeal filed under Section 78 of the Gujarat Value Added Tax Act, 2003 is directed against order dated 12.4.2022 passe....

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.... registered dealer, whereas in the present case, it was noted that the buyers above named were not registered dealers and their registration numbers were cancelled. 3.2 The demand pertains to the financial year 2015-16 to the tune of Rs.42,21,024/-. It could be immediately noticed that the tribunal has given reasons for coming to the conclusion that the case justifies the deposit of amount towa....

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....pellant has purchased from the dealer namely Goodwill Enterprise, Jain Traders and Komal Overseas, whose registration number was cancelled i.e. before the commencement of financial year 2015-16. f) After passing more than 7 years, appellant has not produced any statutory forms. Appellant is duty bound to produced all the statutory forms within the time limit as per the provision of law. A....