PATWA BROTHERS Vs. STATE OF GUJARAT

JUDGEMENT

(1.) BY filing this appeal, the appellant-assessee has challenged the order dated 20. 12. 2007 passed by the Gujarat Value Added Tax Tribunal, Ahmedabad, (the Tribunal") and has proposed the following questions:

(2.) MR. PRAKASH K. Jani, learned counsel for the appellant, has submitted that apart from the merits of the case, the Tribunal has failed to independently deal with the issues and contentions raised by the appellant and has dismissed the appeal by passing a short and cryptic order, devoid of any reasons.

(3.) THE learned Assistant Government Pleader has supported the order passed by the Tribunal. Having heard the learned counsel for the respective parties, perusing the order dated 20. 12. 2007 passed by the Tribunal, and for reasons recorded hereunder, we do not intend to enter into the merits of the appeal and, therefore, we refrain from answering the proposed questions. Instead, we admit the appeal and formulate the following substantial question of law, which arises for consideration, in the present appeal: whether, on the facts and in the circumstances of the case, the order of the Tribunal is just and proper?"