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2015 (12) TMI 1427 - HC - VAT and Sales TaxWaiver of pre deposit - Whether on the facts and in the circumstances of the case, the Gujarat Value Added Tax Tribunal was right in law in directing payment of pre-deposit of tax as well as interest amount for both the years - Held that:- In the first round of litigation, the first appellate authority had dismissed the appeals preferred by the appellant on the ground of non-payment of pre-deposit. The appellant carried the matters in appeal before the Tribunal, which remanded the matters to the first appellate authority, subject to the appellant making a deposit of ₹ 5,00,000/-. It is an admitted position that the amount of ₹ 5,00,000/- had been deposited by the appellant at that stage. However, the proceedings before the first appellate authority lingered on for a period of six years. After a period of six years, notice of hearing came to be issued to the appellant. In the meanwhile, the business premises of the appellant had been sealed. Under the circumstances, the appellant was not aware of the hearing fixed by the first appellate authority as the notice of hearing had been pasted on the closed premises. The first appellate authority, in view of the fact that the appellant had not remained present for personal hearing, confirmed the earlier order passed by it. Tribunal had thought it fit to direct pre-deposit of only ₹ 5,00,000/- for the purpose of hearing of the appeal by the first appellate authority, there was no justification for now directing pre-deposit of the total tax amount together with interest. From the facts as emerging from the record, it is evident that the appellant was not served with the notice of hearing by the first appellate authority and it is on account of this reason that no one could remain present for hearing of the appeals. The learned advocate for the appellant has stated before this court that pursuant to the order dated 8th January, 2015, the appellant has deposited a further amount of ₹ 3,45,000/- so that the total figure comes to 10% of the tax amount under the order of assessment. Gujarat value Added Tax Tribunal was not justified in directing payment of pre-deposit of the entire tax amount together with interest - Decided in favour of Appellant.
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