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2015 (4) TMI 318 - GUJARAT HIGH COURT

2015 (4) TMI 318 - GUJARAT HIGH COURT - [2015] 84 VST 209 (Guj) - Restoration of appeal - Appeal dismissed for non compliance of pre deposit order - Held that:- Without observing anything on merits and/or without considering anything with respect to the legality and validity of the order passed by the first appellate authority, the learned Tribunal has mechanically passed an order directing the appellant to deposit the amount of pre-deposit as directed by the first appellate authority. When the .....

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ed Tribunal cannot be sustained and the matters are to be remanded to the learned Tribunal to decide the appeals afresh in accordance with law and on merits so as to enable the learned Tribunal to consider the orders passed by the first appellate authority directing the appellants to pay the aforesaid amount by way of pre-deposit and dismissing the appeals on non-payment of the pre-deposit. While considering the issue of pre-deposit, even the learned Tribunal is required to consider the provisio .....

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spective parties, both the matters are taken up for final hearing. 2. Feeling aggrieved by and dissatisfied with the impugned common judgment and order passed by the learned Gujarat Value Added Tax Tribunal (hereinafter referred to as "the learned Tribunal") passed in Second Appeal Nos.463/14 and 464/14, by which the learned Tribunal has dismissed the aforesaid appeals for non-payment of pre-deposit amount as directed by the learned Tribunal by its order dated 22.7.2014, the original a .....

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nt of pre-deposit as directed by the first appellate authority and therefore, both the appeals preferred by the appellant came to be dismissed for nonpayment of pre-deposit amount. 4. Feeling aggrieved by and dissatisfied with the orders passed by the first appellate authority in dismissing the respective appeals for non-deposit of the amount of predeposit, the appellant herein preferred appeals before the learned Tribunal being Second Appeal Nos.463/14 and 464/14. 5. It appears that by common o .....

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lant has preferred the present tax appeals. 6. Heard Shri Hemani, learned advocate appearing on behalf of the petitioner and Shri Chintan Dave, learned AGP appearing on behalf of the respondent. 7. We have perused and considered the common order passed by the learned Tribunal dated 22.7.2014 passed in Second Appeal Nos.463/14 and 464/14, by which, the appellant was directed to deposit/pay an amount of ₹ 15,43,015/- and ₹ 6,30,026/- by way of pre-deposit for the AY 2008-2009 and 2009- .....

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ly passed an order directing the appellant to deposit the amount of pre-deposit as directed by the first appellate authority. When the second appeals were against the order passed by the first appellate authority dismissing the appeal on nonpayment of pre-deposit of the aforesaid amount, the learned Tribunal was required to decide the appeals on merits and was required to consider the legality and validity of the order passed by the first appellate authority directing the appellant to decide the .....

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