STATE OF GUJARAT Vs. NARENDRAKUMAR REVACHAND

JUDGEMENT

(1.) The State has preferred these appeals challenging separate but similar orders passed by the Gujarat Value Added Tax Tribunal, Ahmedabad ("Tribunal", for short). We may notice the facts from Tax Appeal No. 928 of 2013. In such appeal, the judgment of the Tribunal dated April 2, 2013 is under challenge. Following question of law has been presented for our consideration:

(2.) Having said so, considering the facts of the case, the Tribunal reduced the penalty from that imposed by the competent authority and confirmed by the appellate authority.

(3.) The learned Additional Government Pleader Mr. Jaimin Gandhi appearing for the State, however, relied on the decisions of the Supreme Court in case of Union of India v. Dharamendra Textile Processors, 2008 306 ITR 277 and Union of India v. Rajasthan Spinning & Weaving Mills, 2009 13 SCC 448 to urge that such penalty is mandatory. However, we do not conclude this issue in the present tax appeals and therefore refrain from making any observations in this regard.