2025 (6) TMI 1350

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....arikh For Mrs Yogini V Parikh (2163).   ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Ms. Noopur Parikh for learned advocate Mrs. Yogini Parikh for the appellant and learned Assistant Government Pleader Ms. Shrunjal Shah for the respondent on advance copy. 2. These Tax Appeals are filed by the appellant-M/s. Bharat Petroleum Corporation Ltd being aggrieved by the Judgement and Order passed by the Gujarat Value Added Tax Tribunal, Ahmedabad in Second Appeal Nos. 686/2011, 687/2011 and 688/2011. 3. The appellant has proposed the following substantial questions of law in Tax Appeal No. 526 of 2023 and 527 of 2023 except amount pertaining to Form C as under: "A. Whether under facts and circum....

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....der: 5.1 The appellant is a Public Sector Undertaking and is assessed under the provisions of the Gujarat Motor Spirit Cess Act,2001 [for short 'the Act of 2001'] for the Years 1996-97 and 2000-01. 5.2 The Assessing Officer assessed the full amount of tax payable by the appellant as the transaction of sale of motor spirit by the appellant was not supported by Form-II of under the Act of 2001 and Form-C as per Rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957. 5.3 The Assessing Officer also imposed penalty under section 5(3) of the Act of 2001. Being aggrieved by the Assessment Order, the appellant preferred appeals before the First Appellate Authority along with applications to condone the delay. However, the First....

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....ubmitted that the Assessing Officer has not issued Form-K which is mandatory prior to framing of assessment. It was submitted that the notice under Form-K was issued after the assessment order was passed. It was submitted that in view of the above facts, the impugned orders passed by the Tribunal are required to be quashed and set aside and the matters may be remanded back to the Assessing Officer so as to enable the appellant to furnish Form-II under the Act of 2001 as well as Form-C under the CST Act so as to see that the appellant is not saddled with the higher rate of tax as levied by the Assessing Officer and confirmed by the Tribunal. 7. Having heard learned advocate for the appellant and on perusal of the facts emerging from the rec....

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....ive, hence we decide that no more time is granted for production of pending forms. (6) In light of aforementioned facts and reasons, following order is passed: ORDER A. Second Appeal No. 687 of 2011 is hereby disallowed. B. Order of assessing authority as well as first appellate authority is hereby confirmed. C. No order of costs." Following observations are made by the Tribunal in Tax Appeal No. 681 of 2023: "(2) Today, present matter is taken up on the board for the regular hearing. Learned advocate Mr. B.S. Vakil for the appellant and learned Government Representative Mr. A.K. Prajapati for the State have remained present for the hearing. (3) Learned advocate Mr. B.S. Vakil has submitted that in this appeal the demand ....