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2016 (11) TMI 415 - HC - VAT and Sales TaxInterpretation of statute - section 11(3)(b) of the GVAT Act, 2003 - input tax credit - pre-deposit - Held that: - the issue is not res-integra and the matter decided in the case of Commissioner of Central Excise, Chandigarh v. Smithkline Beecham Company Holding Limited [2003 (9) TMI 82 - SUPREME COURT OF INDIA] where it was held that Parties are agreed that the order of the Tribunal should be set aside and the matter be referred back to the Commissioner (Appeals) with the condition that the pre-deposit is dispensed with. Accordingly, the impugned order is set aside. The Commissioner (Appeals) to see that pre-deposit is waived. As the appeal before the learned Tribunal was against the order passed by the first appellate authority dismissing the appeal on the ground of non-deposit of pre-deposit only. The learned Tribunal ought not to have decided the appeal on merits and ought not to have restricted the appeal with respect to pre-deposit only. The impugned judgment and order passed by the learned Tribunal deserves to be quashed and set aside and the matter is required to be remanded to the learned Tribunal to consider the issue with respect to pre-deposit only and/or the order passed by the first appellate authority dismissing the appeal on the ground of non-deposit of pre-deposit. Without further entering into the merits of the case and without expressing any opinion on merits of the matter, the impugned judgment and order passed by the learned Tribunal is hereby quashed and set aside and the matter is remitted back to the learned Tribunal to decide the issue of pre-deposit and to consider the legality and validity of the order passed by the first appellate authority dismissing the appeal on the ground of non-deposit of pre-deposit and decide the same on merits, in accordance with law - appeal disposed off - decided partly in favor of appellant.
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