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2014 (4) TMI 293 - HC - VAT and Sales TaxWaiver of pre-deposit - power of tribunal to decide an appeal on merit without addressing the issue of pre-deposit - The scope of appeal before the Tribunal was whether the Joint Commissioner of Commercial Tax was justified in insisting that the appellant should deposit 100% of the amount by way of predeposit. In the process of hearing the appeal, the Tribunal decided several issues pertaining to validity of the assessment order and allowed the appeal in part. - Held that:- In view of section 73(4) of Gujarat VAT Act, 2003, 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 - Without expressing any opinion on the AC 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 AC or any requirement of pre-deposit u/s 73(4) - The appellant himself also contributed to this complication - There was no prayer for setting aside the appellate order of imposing condition and subsequently, dismissing his appeal when he failed to fulfill such condition. His prayers pertained only to the issues on merits about the additions made by the Assessing Officer. There was no prayer for setting aside the appellate order of imposing condition and subsequently, dismissing his appeal when he failed to fulfill such condition. Even if it were so, 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. In our opinion, the Tribunal could not have bypassed the first appellate authority and statutory requirement of predeposit, unless it was waived by an order in writing. Intention of provision of pre-deposit – Held that:- Judgment in Benara Valves Limited v. Commissioner of Central Excise [2006 (11) TMI 6 - SUPREME COURT OF INDIA] followed - If either side approaches the Tribunal, it is open for the Tribunal to take into consideration the law on the subject and decide the validity of the order of directing or not directing the amount of predeposit - However, that would not ipso facto entitle the Tribunal to give a complete go bye to the well laid down procedures of law as also such requirement of pre-deposit and decide the matter on merit - Relied upon Commissioner of C.Ex., Chandigarh v. Smithkline Beecham Co. Health C. Limited [2003 (9) TMI 82 - SUPREME COURT OF INDIA]. It is not the case of either side that an identical question of law was pending before the Tribunal in some other appeals concerning the very assessee, or identical question of law in respect of very assessee for different assessment year was before the Tribunal, and in such circumstances, with the consent of the parties it chose to conclude on merit - It is chosen not to enter the arena of merit of the case - Judgment of Tribunal is set aside and remanded back to Tribunal to be heard afresh - Decided in favour of Assessee
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