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2015 (1) TMI 638 - HC - VAT and Sales TaxValidity of Tribunal’s action on decided appeal on merits – Appeal already dismissed by FAA on failure to make the pre-deposit - Held that:- The appeal before the Tribunal was directed against the order of the first appellate authority imposing certain condition of pre-deposit before entertaining the appeal on merits - The Tribunal, instead of deciding the correctness of such an order, proceeded to decide the appeal on merits and allowed it as well – as it has been already held in ANILKUMAR Versus STATE OF GUJARAT [2014 (4) TMI 730 - GUJARAT HIGH COURT] wherein it has been held that the Tribunal committed serious error in examining the appellants grievances on the merits of the order of assessment – 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 passed by the Gujarat Value Added Tax Tribunal is set aside – the matter is remitted back to the Tribunal for fresh consideration and disposal in accordance with law – Decided in favour of petitioner revenue.
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