2022 (10) TMI 1070

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....OD 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 passed by the Gujarat Value Added Tax Tribunal....

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....se, 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 towards pre-deposit to the extent of 100%. 3.3 Fol....

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....nd 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. Appellant has availed the benefit of concessional rate of tax." 4. In light of the ab....