2023 (1) TMI 340

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....E MRS. JUSTICE MAUNA M. BHATT YUVRAJ G THAKORE FOR THE APPELLANT MR. TRUPESH KATHIRIYA, AGP FOR THE OPPONENT ORDER PER : HONOURABLE MS. JUSTICE SONIA GOKANI 1. The Assessing Officer assessed the appellant and determined the sum of Rs.18,33,344/- which included the tax, interest and penalty. 2. This is assailed on 29.06.2012 before the Joint Commissioner of Commercial Tax, where t....

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....t considering the impugned Transaction as Branch Transfer Transaction and therefore would not be exempted from payment of Tax under Section 6A of the CST Act. B. Whether in facts and circumstances of the case the Tribunal has erred in law in not considering the material on record and has given perverse finding of fact. C. Whether in facts and circumstances of the case the Tribuna....

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....ewise, two transactions which had taken place at Rajasthan also has been overlooked by A.O. Noticing the fact that essential dealing on the facts and this glaring facts have been overlooked, let the matter be remitted back to the Tribunal. 7. Till the Tribunal decide this aspect by applying its mind after availing the opportunity to the parties, there shall be no recovery. As pre-deposit is alr....