MAHADEV ENTERPRISE Vs. STATE OF GUJARAT

JUDGEMENT

(1.) By this petition under Article 226 of the Constitution of India, the petitioner has challenged the order dtd. 15/7/2015 passed by the Gujarat Value Added Tax Tribunal (hereinafter referred to as the "Tribunal ") whereby the Tribunal has confirmed the additional liability raised by the revisional authority as well as the interest thereon.

(2.) The petitioner, a proprietary concern, is engaged in the business of trading in edible oil and oilseeds and is registered under the Gujarat Value Added Tax Act, 2003 (hereinafter referred to as the "GVAT Act ") as well as under the Central Sales Tax Act, 1956. It is the case of the petitioner that if it purchased goods from registered dealers of the State of Gujarat on payment of tax, the petitioner claimed input tax credit of tax paid on such purchases under Sec. 11 of the GVAT Act. The input tax credit so claimed was adjusted against the output tax liability on sales made by the petitioner and the differential tax amount was paid by the petitioner into the Government treasury.

(3.) The petitioner's case was taken up for audit assessment for the year 2006-07 and the input tax credit claim of the petitioner was allowed after due verification of the tax invoices produced by the petitioner, which fact is even recorded in the assessment order passed under Sec. 34(2) of the GVAT Act. As per the audit assessment order, there were nominal dues of Rs.72.00 against the petitioner.