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2023 (1) TMI 4 - HC - VAT and Sales TaxValidity of assessment order - certain export sales was disallowed on the ground that the petitioner failed in producing the export proofs - HELD THAT:- The decision of KAVYA MARKETING VERSUS STATE OF GUJARAT [2022 (4) TMI 1202 - GUJARAT HIGH COURT] would squarely be applicable in facts of the present case. The Tribunal has committed serious error of law by not taking note of the prima facie case of the petitioner while examining the aspect of pre-deposit. Therefore, in the facts and circumstances of the present case, the order passed of the Tribunal deserves to be quashed and set aside and hereby quashed and set aside. The Commissioner Appeal-First Appellate Authority are directed to hear the appeal on merits. The First Appellate Authority may consider the payment of pre-deposit, a fresh keeping in mind the financial hardship expressed by the petitioner. It is made clear that we have not gone into the merits of the matter and kept all the issues open including the stay of demand to the file of the First Appellate Authority. Petition disposed off.
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