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2023 (11) TMI 519 - GUJARAT HIGH COURTMaintainability of appeal - appeal dismissed on the ground that appellant failed to pay the amount of pre-deposit ordered by the Tribunal - Section 73 of the GVAT Act - HELD THAT:- The Tribunal has not given any cogent reason as to how the prima facie case of the appellant is considered while determining the amount of pre-deposit. This Court in case of Kavya Marketing [2022 (4) TMI 1202 - GUJARAT HIGH COURT] has held We have noticed that while deciding the admission of appeals on merits, the first appellate authority summarily dismissed the appeal on the ground of non-payment of pre-deposit, and when such order is challenged in second appeal before the Tribunal, it is incumbent upon the Tribunal to examine the prima facie case and thereafter, to arrive at the decision with regard to insistence of payment of pre-deposit for entertainment of appeal. This Court has time and again in identical cases has held that Tribunal is obliged to consider a prima facie case, which the appellant may be in position to highlight. The interest of justice would be met if the appellant is directed to pay Rs. 15,00,000/- instead of Rs. 42,00,000/- in respect of all the three years in Six Appeals towards pre-deposits within a period of one month from today i.e. on or before 31.10.2023 - The appellant shall file a bond before the Assessing Officer to the satisfaction of the Assessing Officer with regard to the outstanding dues to be paid by the appellant to the effect that the appellant fails in the appeal filed by the Tribunal subject to further rights and contentions of the appellant in accordance with law, the appellant shall pay the amount of outstanding tax liability. All these appeals are partly allowed by remanding the matters back to the First Appellate Authority - The impugned orders are quashed and set aside.
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