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2015 (3) TMI 870 - HC - VAT and Sales TaxValidity of Tribunal's order - Whether, in the facts and under the circumstances of the case, the Gujarat Value Added Tax Tribunal was right in law and on facts in deciding the appeal on merits when the Deputy Commissioner (Appeals) had not decided the appeal on merits but dismissing it only for non payment of predeposit - Held that:- Following decision of JYOTI TRADERS Versus STATE OF GUJARAT [2015 (2) TMI 592 - GUJARAT HIGH COURT] - There are no distinguishing facts and circumstances on the question of predeposit. Hence, the question is required to be answered in negative, in favour of the assessee and against the revenue. When the condition of predeposit ordered by the Tribunal was satisfied and as the First Appellate Authority had not examined the Appeal on merits, it was required for the Tribunal to remand the matter to the First Appellate Authority for examining the Appeal on merits but the Tribunal, instead of remanding the matter to the First Appellate Authority, decided to examine the merits of the Appeal and has passed the impugned order. Considering the facts and circumstances and more particularly in view of the aforesaid decision of this Court, we find that such an approach on the part of the Tribunal for not remanding the matter to the First Appellate Authority for examination on merits and proceeding to decide the merits of the Appeal, is exfacie erroneous. However, as the condition of predeposit has been complied with in the Appeal before the Tribunal, we find that instead of sending the matter to the Tribunal it would be just and proper to send back the matter to the First Appellate Authority for examination of the merits of the Appeal. - Matter remanded back - Decided in favour of appellant.
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