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2023 (10) TMI 1155 - GUJARAT HIGH COURTMaintainability of first appeals - first appeals were dismissed by the appellate authority summarily on the ground of non-compliance of the directions of pre-deposit. It was the case of the appellants before the Tribunal that the orders dismissing the first appeals summarily were bad inasmuch as of the total tax dues under various assessment orders which came to Rs. 204 crores and odd, an amount of Rs. 119 crores were already deposited under protest which were approximately more than 20% of the tax payable and therefore the appeals could not have been dismissed summarily on the ground of failure to pre deposit. HELD THAT:- Perusal of the order of the Tribunal indicates that it was the case of the principal appellant that the transactions in question were not bogus and the appellant cannot be liable for the other business done by the agents. Effectively, the tax dues against the appellants is Rs. 204 crores of which Rs. 119 crores has been paid under protest. The case of the appellants before the Tribunal was that the deposit so made be considered towards pre-deposit under Section 73 of the GVAT Act. Merely because the amount was paid, as ‘protest amount’, the first appellate authority could not have directed the pre-deposit without considering the payment already made by the appellant, particularly, when such amounts were paid before passing of the assessment orders. The decision of the Hon’ble Apex Court in the case of VVF India [2021 (12) TMI 477 - SUPREME COURT] was in context of Section 26(6A) of the Maharashtra VAT Act which did not have a stipulation of the discretion in the appellate authority as is evident from the language of Section 73 of the GVAT Act. There is no reason why the appeals on the facts of the present case need to be entertained - Appeal dismissed.
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