2025 (11) TMI 1431

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.... Vijay H. Patel for the petitioner and learned Assistant Government Pleader Ms. Shrunjal T. Shah for the respondents. 2. Rule returnable forthwith. Learned Assistant Government Pleader Ms. Shrunjal Shah waives service of notice of rule on behalf of the respondents. 3. Having regard to the controversy involved, which is in a narrow compass, with the consent of the learned advocates for the respective parties, the matter is taken up for hearing. 4. By way of this petition under Articles 226 and 227 of the Constitution of India the petitioner has prayed to quash and set aside the order dated 11.02.2025 passed in Misc. Application No. 33 of 2024 in Second Appeal No. 1102 of 2016 passed by the Gujarat Value Added Tax Tribunal, Ahmedabad....

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....n appeal under the provisions of Section 73 of the GVAT Act. The appeal came to be dismissed on the ground of non-payment of pre deposit by the First Appellate Authority. However, the Tribunal was pleased to direct the petitioner to pay an amount of Rs. 3,00,000/- as pre deposit and remanded the matter to the First Appellate Authority. 5.3. It is the case of the petitioner that after the matter being remanded by the Tribunal, the petitioner appeared before the First Appellate Authority and was in a position to submit certain portion of statutory Form 'F'. However, the First Appellate Authority did not consider such production which led to second round of litigation being initiated before the Tribunal by way of preferring Second Appeal, b....

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.... shifting the premises and, therefore, could not produce the original Form 'F' to the tune of Rs. 6,29,59,345/-. However, the Tribunal did not accept the contention raised by the petitioner and dismissed the claim of Rs. 6,29,59,345/-. 5.6. Being aggrieved by the order passed by the Tribunal, the petitioner preferred Misc. Application No. 33 of 2024 before the Tribunal praying for submission of statutory Form 'F' being Form No. 158386 dated 22.03.2008 to the tune of Rs. 6,29,59,345/-. However, the Tribunal rejected the Misc. Application which has led to filing of the present writ petition. 6. Learned advocate Mr. Apurva Mehta for the petitioner has raised only one contention about the difficulty faced by the petitioner for claim of th....

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....sessee is eligible in reduction rate tax under the Central Sales Tax Act, 1956 on production of Form 'C' for inter state sale and Nil rate of tax on production of Form 'F' for branch transfer. The authority has not disputed the fact that the transaction was a branch transfer and Form 'F' was duly certified and issued by the authority. 8.1. The only issue is the production of Form 'F' on piecemeal basis. The petitioner has produced certain Form 'F' before the First Appellate Authority and certain portion of Form 'F' before the Tribunal and now the last Form 'F' is produced before this Court. The transactions of Rs. 6,29,59,345/- were not considered due to non-production of the original Form. Now the original Form is produced and verified ....