VISHNUBHAI A PATEL Vs. STATE OF GUJARAT

JUDGEMENT

(1.) These petitions arise out of common background. They have been heard together and would be disposed of by this common judgement.

(2.) We may notice facts as emerging in Special Civil Application No. 3542 of 2014. The petitioner is a proprietary concern engaged in trading in different commodities such as, cumin seeds, oil seeds, and pulses. For such purpose, the petitioner was granted registration on 13.11.1995 under the Gujarat Sales Tax Act, 1969 (hereinafter to be referred to as the 'GST' Act) as well as under the Central Sales Tax Act (hereinafter to be referred to as the 'CST' Act). On the premise that the petitioner was involved in dubious sale transactions, the Deputy Sales Tax Commissioner, Mehsana issued a showcause notice on 31.03.2012 calling upon the petitioner to show cause why in exercise of powers under Section 75 read with Section 100 of the Gujarat Value Added Tax Act, 2003 (hereinafter to be referred to as the 'VAT' Act) the registration be not cancelled ab initio.

(3.) The petitioner replied to the show cause notice under a communication dated 17.04.2012 and primarily tookup the stand that the petitioner has not committed any wrong. All the transactions entered into by the petitioner were genuine. The petitioner urged that, if M/s. Parth Trading Corporation has, for some reason, not paid taxes to the Government, the petitioner cannot be made liable for the same. Inter alia on such grounds the petitioner opposed the show cause notice.