{"id":4400,"date":"2010-02-04T00:00:00","date_gmt":"2010-02-03T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/appearance-vs-ms-on-4-february-2010"},"modified":"2015-11-09T16:54:40","modified_gmt":"2015-11-09T11:24:40","slug":"appearance-vs-ms-on-4-february-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/appearance-vs-ms-on-4-february-2010","title":{"rendered":"Appearance : vs Ms on 4 February, 2010"},"content":{"rendered":"
Gujarat High Court<\/div>\n
Appearance : vs Ms on 4 February, 2010<\/div>\n
Author: K.A.Puj,&Nbsp;Honourable Mr.Justice H.Shukla,&Nbsp;<\/div>\n
   Gujarat High Court Case Information System \n\n  \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/326\/2010\t 5\/ 5\tORDER \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nTAX\nAPPEAL No. 326 of 2010\n \n\nWith\n\n\n \n\nTAX\nAPPEAL No. 327 of 2010\n \n\nAnd\n \n\nCIVIL\nAPPLICATION No. 35 OF 2010\n \n\nIn\n \n\nTAX\nAPPEAL No. 326 of 2010\n \n\nWith\n \n\nCIVIL\nAPPLICATION No.36 Of 2010\n \n\nIn\n \n\nTAX\nAPPEAL No.327 of 2010\n \n\n \n\n\n \n\n======================================\n<\/pre>\n
SHIV
\nENTERPRISES <\/p>\n
Versus<\/p>\n
STATE
\nOF GUJARAT <\/p>\n
======================================<\/p>\n
Appearance :\n<\/p>\n
MR
\nSIRAJ R GORI for Appellant<\/p>\n
MS.\n<\/p>\n
MAITHILI MEHTA, AGP  for
\nRespondents
\n====================================== <\/p>\n
CORAM
\n\t\t\t:\n<\/p>\n
HONOURABLE
\n\t\t\tMR.JUSTICE K.A.PUJ<\/p>\n
and<\/p>\n
HONOURABLE
\n\t\t\tMR.JUSTICE RAJESH H.SHUKLA<\/p>\n
Date
\n: 04\/02\/2010 <\/p>\n
ORAL
\nCOMMON ORDER <\/p>\n
(Per
\n\t: HONOURABLE MR.JUSTICE K.A.PUJ)<\/p>\n
1\tThe
\n\t Appellant   M\/s Shiv Enterprises, has filed these Tax Appeals,
\n\tunder Section 78 of the Gujarat Value Added Tax, 2003, proposing to
\n\tformulate the following substantial question of law for
\n\tdetermination and consideration   of this Court.\n<\/p>\n
1\t Whether
\non the  facts in and circumstances of the case, the impugned order
\npassed by the Tribunal  admitting the Appeal by imposing condition
\nof deposit of 20%  of  the total dues  on or before 25.03.2009 is
\nbased on  cogent reasons and grounds or not?\n<\/p>\n
2.\tWhether
\n\t\ton the facts and circumstances  of the case, the learned Tribunal
\n\t\thas committed an error in not  appreciating the stand  of the
\n\t\tappellant that  the transactions  entered into by the appellant
\n\t\twith other dealers  who were holding  valid registration numbers
\n\t\tissued by the State VAT Authority, were genuine  business
\n\t\ttransactions?\n<\/p>\n
3.\tWhether
\n on the  facts and circumstances  of the case, the learned Tribunal
\nhas committed an error in not appreciating that the First Appellate
\nAuthority  ought to have  exercised its discretion by admitting   the
\nAppeal without payment or on the proof of payment of small amount?\n<\/p>\n
4.\tWhether
\n on the facts and circumstances of the case,  the learned Tribunal
\nhas passed the Order without  taking into consideration  the most
\nvital  aspect about the stand of the appellant   to the effect that
\nits sale  and purchase transactions   with the other  dealers were
\nproper and as per the provisions  of the law as such transactions
\nwere entered into  with the registered dealers, who have been  issued
\nregistration numbers by the State Commercial Tax Authority  after
\nduly verifying the genuineness   of the application  made by the
\nrespective parties.\n<\/p>\n
5.\tWhether
\non the facts and  circumstances of the case, the learned Tribunal
\nhas passed the impugned Order without  taking into consideration that
\nthe Assessing  Authority has committed an error in law in considering
\nthe genuine purchases made by the appellant as an activity of bogus
\nbilling   in spite of the fact that the same were supported by
\npurchase bill, payments  made by A\/c Payee cheques and such
\ntransactions  were recorded  in the Books of Accounts?\n<\/p>\n
6.\tWhether
\nin the facts and circumstances of the case, the learned Tribunal has
\npassed the impugned Order without  appreciating   that Provisional
\nAssessment Order was passed by the Assessing  Authority without
\nproper show cause notice, hence, the amount  arrived at by the
\nAssessing Authority   and interest  and penalty  sought to be imposed
\n were also improper?\n<\/p>\n
2\t\tHeard
\nMr. Siraj R. Gori, learned Advocate  appearing for the appellant and
\nMs. Maithili Mehta, learned AGP, appearing for the respondent, on
\nadvance copy being served  on the Government Pleader’s Office.\n<\/p>\n
3\t\tThe
\nappellant  has filed these two Tax Appeals   against  the interim
\nOrder passed by the Tribunal, directing the appellant to deposit 20%
\nof the total dues  on or before  25.03.2009, failing which,  Appeal
\nwould be treated  as dismissed for non-payment as per  the direction
\nof the Tribunal. The Tribunal has also held that on depositing the
\namount, stay order against the recovery be issued.\n<\/p>\n
4\t\tThough,
\nthe Tribunal  has extended the time limit to deposit the 20% amount
\non or before 25.03.2009, the appellant has filed the present Tax
\nAppeals  only on 19.06.2009 and the same were circulated today.  By
\nthis time,  possibly,  for non-compliance of the order passed by the
\nTribunal, the Appeals might be treated as dismissed.  In any case,
\nthis being the discretionary order and 20% of the amount of tax could
\nnot be said to be   unreasonable and, hence, the order directing to
\ndeposit  the 20% of the amount  cannot be said to be  unreasonable or
\n excessive. No  substantial questions of  law  arise out of the order
\npassed by the  Tribunal for determination and consideration of this
\nCourt.\n<\/p>\n
5\t\tWe,
\nhowever, show our indulgence only to the extent that   if the
\nappellant deposits the amount of 20%  of the total dues, as directed
\nby the Tribunal on or before  31.03.2010,  the Tribunal shall
\nrevive the Appeals, if dismissed  by this time and hear the  appeal
\non merits.\n<\/p>\n
6\t\tSubject
\nto the aforesaid direction and observations, both these Tax Appeals
\nare accordingly dismissed.\n<\/p>\n
7\t\tIn
\nview of the  aforesaid order passed in the Tax Appeals,  both the
\nCivil Applications do not survive and are disposed off accordingly.\n<\/p>\n
(K.\n<\/p>\n
A. PUJ, J.)<\/p>\n
(RAJESH
\nH.SHUKLA, J.)<\/p>\n
pnnair<\/p>\n
\t\t   \u00a0\u00a0\u00a0<\/p>\n
\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"
Gujarat High Court Appearance : vs Ms on 4 February, 2010 Author: K.A.Puj,&Nbsp;Honourable Mr.Justice H.Shukla,&Nbsp; Gujarat High Court Case Information System Print TAXAP\/326\/2010 5\/ 5 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 326 of 2010 With TAX APPEAL No. 327 of 2010 And CIVIL APPLICATION No. 35 OF 2010 In […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[16,8],"tags":[],"class_list":["post-4400","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"\nAppearance : vs Ms on 4 February, 2010 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/appearance-vs-ms-on-4-february-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Appearance : vs Ms on 4 February, 2010 - 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