2021 (2) TMI 250 - GUJARAT HIGH COURT - CST, VAT & Sales Tax

Head Note / Extract:
Maintainability of appeal - failure to make payment of pre-deposit - HELD THAT:- It appears that the Assessment Orders for the respective years were challenged before the First Appellate Authority and Tribunal, as referred to above. However, all the appeals having been dismissed only the ground of nonpayment of pre-deposit amount and accordingly, without entering into the merits of the case, the appeals were dismissed summarily. The appeals filed before the First Appellate Court must be heard on merits, more particularly, out of ₹ 12 lakhs, the substantial amount of pre-deposit of ₹ 7,43,000/- is already deposited on different dates before the concerned authorities. We also take into consideration the statement made at the bar by learned advocate Mr. Trivedi that writ applicant will deposit the remaining amount of ₹ 4,33,000/- within a period of 8 weeks from today - Application disposed off.