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2020 (1) TMI 576 - HC - VAT and Sales TaxCondonation of delay of about more than 5 years - reasonable opportunity of being heard was given to the Respondent before the First Appellate Authority - requirement with the pre-deposit - Gujarat VAT Act - HELD THAT:- As can be seen from the impugned order passed by the Tribunal, there is not even a whisper therein with regard to condonation of delay - From the submissions made by the learned Government representative before the Tribunal, it is evident that no submission has been made as regards the condonation of delay. It therefore, appears that the delay was probably condoned prior to the second appeal being taken up for hearing before the Tribunal. Question regarding condonation of delay therefore, cannot be said to arise out of the impugned order of the Tribunal. Whether the Learned Tribunal erred in not appreciating the fact that though reasonable opportunity of being heard was given to the Respondent before the First Appellate Authority, despite which the Learned Tribunal remanded the matter back to the First Appellate Authority? - HELD THAT:- The Tribunal has accepted the submission advanced by the learned advocate for the respondent and found that the amount of ₹ 6,25,000/- deposited by the respondent towards pre-deposit which comes to approximately 50% of the tax amount, is sufficient pre-deposit and has allowed the appeal and directed the first appellate authority to hear the appeal preferred before it on merits. The quantum of amount of pre-deposit as directed by the Tribunal, on the facts of the present case, appears to be quite adequate. Under the circumstances, no question of law, much less, a substantial question of law can be stated to arise out of the impugned order passed by the Tribunal - Appeal dismissed.
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