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2014 (3) TMI 40 - HC - VAT and Sales TaxWaiver of pre deposit - Adjustment of refund - Held that - even before the tribunal the appellant s main request was for reduction of predeposit requirement from 25% to 20% and to grant installments - for such minor adjustment, we would not like to interfere in tax appeals, since no question of law can be stated to have arisen. Having said that we are still prepared to grant some further time to the appellant to fulfill the predeposit condition. Effectively this would cover the period of extension previously prayed by the appellant before the tribunal - Extension of time granted for pre deposit - If such amounts are deposited, the appeals of the appellant before the first appellate authority shall be taken up for hearing on merits. The appellate authority shall endeavour to hear the appeals expeditiously and preferably within four months thereafter - Decided partly in favour of assessee.
Issues involved:
1. Requirement of pre-deposit for appeals before the Gujarat Value Added Tax Tribunal. 2. Adjustment of refund towards pre-deposit requirement. 3. Request for reduction of pre-deposit amount and installment facility. 4. Extension of time for fulfilling pre-deposit condition. 5. Disposal of appeals and directions for further proceedings. Issue 1: Requirement of pre-deposit for appeals before the Gujarat Value Added Tax Tribunal The appellant challenged common orders passed by the tribunal demanding 25% pre-deposit against assessment orders for three separate periods. The tribunal directed the appellant to make the payment, allowing adjustment of any refund due. However, the appellant failed to comply, leading to the rejection of appeals due to non-fulfillment of the pre-deposit requirement. Issue 2: Adjustment of refund towards pre-deposit requirement The tribunal initially granted the appellant the facility to adjust any refund towards the pre-deposit requirement. However, on subsequent hearings, the tribunal noted that no fresh orders regarding refund had been passed, leading to the rejection of the appellant's request for adjustment. Issue 3: Request for reduction of pre-deposit amount and installment facility The appellant requested a reduction of the pre-deposit requirement from 25% to 20% and sought six monthly installments, which the tribunal rejected. The High Court declined to interfere in tax appeals for minor adjustments, emphasizing the absence of any legal question arising from the request. Issue 4: Extension of time for fulfilling pre-deposit condition Considering the circumstances, the High Court extended the time for fulfilling the pre-deposit condition until a specified date, allowing the appeals to be taken up for hearing on merits before the first appellate authority. Issue 5: Disposal of appeals and directions for further proceedings The High Court disposed of the appeals with directions to expedite the hearing of the appeals before the first appellate authority if the required amounts are deposited. Additionally, the adjudicating authority was instructed to pass final orders for a specific period and clarify the time-barred nature of the proceedings. In conclusion, the High Court extended the time for pre-deposit, provided directions for further proceedings, and emphasized the need for compliance with the pre-deposit requirement for the appeals to proceed.
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