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2015 (1) TMI 133 - HC - VAT and Sales TaxCorrectness of the condition of pre-deposit imposed by the Appellate Authority - Waiver of pre-deposit by Tribunal under Gujarat Value Added Tax - Held that:- In ANILKUMAR Versus STATE OF GUJARAT [2014 (4) TMI 730 - GUJARAT HIGH COURT] it has been held that the Tribunal committed serious error in examining the appellant’s grievances on the merits of the order of assessment - the Appellate Commissioner exercised such powers and required the appellant to deposit 25% of the amount confirmed by the adjudicating authority - when the appellant failed to fulfill such requirement, his appeal came to be dismissed - the appellant had preferred appeal before the Tribunal - The scope of the appeal before the Tribunal had to be limited to the question of finding out whether the order passed by the Commissioner insisting on the appellant depositing certain amount by way of pre deposit was valid or not and resultantly, his decision to reject such an appeal for noncompliance with such requirement was correct or no - there was no prayer for setting aside the appellate order of imposing condition and subsequently, dismissing his appeal when he failed to fulfill such condition - the Tribunal could have either permitted the appellant to suitably amend the prayer or if the appellant was not willing to do so, dismiss his appeal as not maintainable - the Tribunal could not have bypassed the FAA and statutory requirement of pre-deposit, unless it was waived by an order in writing – thus, the order of the Tribunal is reversed – Decided in favour of revenue.
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