TANUJ AGENCY PRIVATE LIMITED Vs. STATE OF GUJARAT

JUDGEMENT

(1.) The petitioners have prayed for setting aside the process of pre-audit before granting refund to the petitioners. The petitioners have also prayed for a direction to refund a sum of Rs.75,73,923.00 with interest. Briefly stated, the facts are as under:

(2.) The petitioner no.1 is a private limited company and is a registered dealer under the Gujarat Value Added Tax act, 2003 (the act for short). For the assessment year 2000- 2001, the petitioner's return for value added tax came to be processed and assessed by the competent authority. On the question of taxability of Gutka, the petitioners approached Gujarat Value Added Tax Tribunal (the Tribunal for short). The Tribunal decided the Revision petition of the petitioners by order dtd. 14/7/2009 in favour of the petitioners. The Tribunal placed the matter before Commissioner of Sales Tax, who was the appellate authority, in the following manner: