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2014 (8) TMI 258 - HC - VAT and Sales TaxDemand of additional tax - Commissioner ordered pre-deposit of 20% of total demand for obtaining stay in the matter - Appeal dismissed for non complaince - tribunal allowed appeal in part by remanding matter relating to penalty to Assessing officer - Held that:- Decision in ANILKUMAR Versus STATE OF GUJARAT [2014 (4) TMI 730 - GUJARAT HIGH COURT] followed - Tribunal committed serious error in examining the appellants grievances on the merits of the order of assessment. The order of assessment was passed by the adjudicating authority, which was appellable by way of first appeal before the Appellate Commissioner. Section 73(4) of the Gujarat Value Added Tax Act, 2003, requires that no appeal against the order of assessment shall ordinarily be entertained by the Appellate Commissioner, unless such appeal is accompanied by proof of payment of tax in respect of which the appeal has been preferred. Proviso to section 73(4), however, provides that the appellate authority may, if it thinks fit, for reasons to be recorded in writing, entertain an appeal against such order (a) without payment of tax, interest, if any or as the case may be, of the penalty, or (b) on proof of payment of such small sum as it may consider necessary or (c) on the appellant furnishing in the prescribed manner security or such as the appellate authority may direct. In view of section 73(4) of the Act, therefore, such appeal could not have been entertained unless in terms of proviso, the appellate authority for reasons recorded in writing relaxed the requirement of full predeposit - Commissioner did not committed any serious error in imposing the condition of pre-deposit - it would however, be open for the appellant to satisfy such condition even now for which purpose time is granted upto 31.8.2014. If so done, the Commissioner shall hear the appeals on merits - Decided conditionally in favour of assessee.
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