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2014 (4) TMI 730 - HC - VAT and Sales TaxWaiver of pre-deposit - Consideration of appeal by Tribunal on merits – whether requirement of pre-deposition is valid before proceeding with the appeal u/s 73(4) of Gujarat Value Added Act, 2003 - Held that:- Decision in Benara Valves Ltd. v. CCE 2006 [2006 (11) TMI 6 - SUPREME COURT OF INDIA] followed - In view of section 73(4) 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 pre-deposit – The Tribunal ought to have placed appeal back to the Appellate Commissioner, on such condition that the Tribunal thought fit to impose on the appellant - without expressing any opinion on the Appellate Commissioner imposing the condition of part pre-deposit on the appellant, the Tribunal accepted the appellant's Second Appeal as if there was no intermediary stage of the appeal before the Appellate Commissioner or any requirement of pre-deposit under section 73(4) – Assessee also contributed to the complication as he never prayed for setting aside the appellate order of imposing condition and subsequently, dismissing his appeal when he failed to fulfil 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 by-passed the first appellate authority and statutory requirement of pre-deposit, unless it was waived by an order in writing - Earlier order of Tribunal quashed - Assessee directed to amend the appeal - Matter remitted back to Tribunal for fresh consideration - Decided in favour of Assessee.
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