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2015 (9) TMI 579 - GUJARAT HIGH COURT

2015 (9) TMI 579 - GUJARAT HIGH COURT - TMI - Pre-deposit Condition Deposit of partial amount Vide order passed by Appellate Authority demand was raised directing dealer to deposit 25% of total demand raised as pre-deposit On ground of failure to comply with order of pre-deposit, Appellate Authority dismissed appeals Tribunal directed appellant to deposit total sum of ₹ 20 lacs, on non-compliance of which Tribunal dismissed both appeals Held that:- Admitted that appellant had dep .....

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Shah And S. H. Vora, JJ. For the Petitioner : Mr Tushar P Hemani, Adv. For the Respondent : Ms Vaibhavi K Parikh, Adv. JUDGMENT (Per : Honourable Mr. Justice M. R. Shah ) [1.0] As common question of law and facts arise in both these appeals and both these appeals arise out of the impugned common order passed by the learned Gujarat Value Added Tax Tribunal, Ahmedabad (hereinafter referred to as "Tribunal") in respective Second Appeal Nos.577/2013 and 578/2013, both these tax appeals ar .....

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appeals before the first Appellate Authority - the learned Deputy Commissioner of Commercial Tax, Appeal3, Circle-8, Mehsana. That the first Appellate Authority passed an order directing the common appellant - dealer to deposit 25% of the total demand raised as pre-deposit. On the ground of failure to comply with the order of pre-deposit, the first Appellate Authority dismissed the said appeals. Against the orders passed by the first Appellate Authority dismissing the aforesaid appeals on noncom .....

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e ground of noncompliance of pre-deposit of ₹ 20 lacs. [2.1] That feeling aggrieved and dissatisfied with the order dated 27.12.2013 passed by the learned Tribunal passed in Second Appeal Nos.577/2013 and 578/2013 by which the learned Tribunal dismissed the said appeals on the ground of noncompliance of the order of pre-deposit of ₹ 20 lacs, the appellant herein preferred Tax Appeal Nos.25/2013 and 26/2013 before this Court. The Division Bench of this Court initially vide order dated .....

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tal sum of ₹ 14 lacs against the pre-deposit of ₹ 20 lacs. That the aforesaid two tax appeals came up for hearing before this Court and as the appellant had not challenged the original orders dated 23.09.2013 and 25.11.2013 passed by the learned Tribunal by which the dealer was directed to deposit a total sum of ₹ 20 lacs as pre-deposit, learned advocate appearing for the appellant withdrew the aforesaid two appeals with a liberty to file fresh appeals challenging the orders da .....

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has vehemently submitted that as such the financial condition of the appellant is not sound and he has already closed the business. She has stated at the Bar that still if some reasonable time is granted to the appellant to deposit the balance amount of pre-deposit i.e. ₹ 6 lacs, the appellant shall be able to manage the same and on such deposit the first Appellate Authority may be directed to decided the appeals on merits. [4.0] Shri Chintan Dave, learned AGP appearing on behalf of the re .....

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