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2016 (6) TMI 1192 - GUJARAT HIGH COURTMaintainability of appeal - pre-deposit - the issue in appeal was denial of input tax credit for purchases made by assessee from a dealer whose registration was cancelled - Held that: - the assessee desired to file first appeal in order to contend that mere cancellation of the registration of the selling dealer would not result into automatic denial of input tax credit of assessee as a purchaser. The Tribunal has made certain observations in the impugned judgement raising doubt about the very genuineness of the transactions which prima facie did not form part of the original assessment proceedings. The appellant shall deposit 10% of the principal tax demand exclusive of interest and penalty before the Government latest by 31.7.2016 upon which the first appellate authority shall hear the appeals on merits, unmindful of the observations made by the Tribunal in the impugned judgement - appeal allowed.
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