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2015 (4) TMI 318 - HC - VAT and Sales TaxRestoration of appeal - Appeal dismissed for non compliance of pre deposit order - Held that:- Without observing anything on merits and/or without considering anything with respect to the legality and validity of the order passed by the first appellate authority, the learned Tribunal has mechanically passed an order directing the appellant to deposit the amount of pre-deposit as directed by the first appellate authority. When the second appeals were against the order passed by the first appellate authority dismissing the appeal on nonpayment of pre-deposit of the aforesaid amount, the learned Tribunal was required to decide the appeals on merits and was required to consider the legality and validity of the order passed by the first appellate authority directing the appellant to decide the aforesaid amount and dismissing the appeal on non-payment of the amount of pre-deposit. Impugned order passed by the learned Tribunal cannot be sustained and the matters are to be remanded to the learned Tribunal to decide the appeals afresh in accordance with law and on merits so as to enable the learned Tribunal to consider the orders passed by the first appellate authority directing the appellants to pay the aforesaid amount by way of pre-deposit and dismissing the appeals on non-payment of the pre-deposit. While considering the issue of pre-deposit, even the learned Tribunal is required to consider the provisions of the Act, more particularly, section 73(4) of the Gujarat Value Added Tax Act. - Matter remanded back - Decided in favour of assessee.
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