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2015 (2) TMI 837 - HC - VAT and Sales TaxValidity of Tribunal's order - Jurisdiction of Tribunal - Whether the Tribunal was right in adjudicating the appeal on merits instead of restricting itself to the issue of pre-deposit - Held that:- approach on the part of the Tribunal to examine the merits of appeal instead of addressing itself to the aspects of condition of predeposit and entertainment of the appeal by the first Appellate Authority was not countenance and this Court had found that it was required for the Tribunal to address itself first on the aspect of condition of predeposit and thereafter, appropriate order could be passed on the aspects of remand or otherwise to the first Appellate Authority. Learned counsel appearing for the Revenue as well as for the Assessee have not shown any distinguishing circumstances in present appeals. - Following decision of GUJARAT AMBUJA EXPORT [2015 (2) TMI 480 - GUJARAT HIGH COURT] - judgement of the Tribunal is set aside. The appeal is restored before the Tribunal for fresh consideration bearing in mind the observations made. - Appeal disposed of.
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