2023 (9) TMI 447 - GUJARAT HIGH COURT

Demand on pre-deposit even though it is accepted that no sales were made by the Appellant - demand of pre-deposit even though it is not in dispute that the fraudulent refund was pocketed by the consultant Mr. Sunil Shah through fraudulent bank account - demand of huge pre-deposit even though it was specifically pointed out that the business of the appellant is closed and it is facing financial crisis - HELD THAT:- The matter is remanded back to the first appellate authority so as to decide the appeal filed by the appellant within a period of four weeks from the date of fulfilling of the aforesaid conditions.

The appeal is, accordingly disposed of.