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2013 (7) TMI 533 - GUJARAT HIGH COURTRequirement of pre-deposit – Held that:- As per the decision in the case of Scan Computer Consultancy v. Union of India[2006 (2) TMI 189 - HIGH COURT OF GUJARAT AT AHMEDABAD] wherein it is held that mere default in making deposit as directed, the appellant does not stand to gain anything and only delays his right to have his case adjudicated. Nor does such a delay in making pre-deposit cause any prejudice to the revenue, in absence of any stay operating in favour of the petitioner. Condition of pre-deposit cannot be used by the appellate authority for the purposes of denying an appellant the right of adjudication which is otherwise statutorily granted – In the instant case, Tribunal should hear the Tax Appeals on merits, on further condition that the appellants shall deposit further sum of ₹ 5 lakhs - Decided in favor of Assesse.
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