RAJAI MOTORS Vs. STATE OF GUJARAT

JUDGEMENT

(1.) The petitioner herein is challenging the order dtd. 17/1/2022 passed by the Gujarat Value Added Tax Tribunal, whereby it ordered the pre-deposit of tax of Rs.7,12,00,000.00 on the basis of the Revision order in Revision Application No. 44 of 2021 and in the matter of Second Appeal No. 579 of 2021.

(2.) The Tribunal, infact, had decided the Revision Petition at an interim stage and issued the direction to pay such a huge amount within a period of one month. The petitioner is aggrieved by the fact that it has a good case on merit and the orders of the Assessing Officer and the First Appellate Authority are based on assumption and presumption and lacks the factual basis.

(3.) The petitioner is a registered dealer under the Gujarat Value Added Tax Act, 2003 ('the VAT Act' hereinafter) and Central Sales Tax Act, 1956 ('the CST Act' hereinafter). The petitioner is engaged in the business of reselling motor cycles, scooter and their parts as well as having the service station of the two wheelers. The present petition concerns the Assessment year 2015-16. The purchases and the sales made by the petitioner were admitted in returns filed under the VAT Act and the CST Act.