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2015 (2) TMI 592 - GUJARAT HIGH COURTValidity of Tribunal's order - Where the Hon’ble Tribunal was right in adjudicating the appeal on merits, instead of restricting itself to the issue of predeposit - Held that:- after the order of the Assessing Officer, appeal came to be preferred by the Assessee before the Deputy Commissioner of Commercial Tax and the prayer of the Assessee for pre-deposit of 10% of the amount was not accepted and the appeal was dismissed. Against the said order, the matter was carried before the Tribunal. The Tribunal, instead of considering the aspect of pre-deposit, touched the merits of the appeal and rendered the decision, which is impugned in the present appeal. - Following decision of GUJARAT AMBUJA EXPORT [2015 (2) TMI 480 - GUJARAT HIGH COURT] - judgement of the Tribunal is set aside. The appeal is restored before the Tribunal for fresh consideration bearing in mind the observations made. - Decided in favour of assessee.
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