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2015 (12) TMI 1427 - GUJARAT HIGH COURT

2015 (12) TMI 1427 - GUJARAT HIGH COURT - TMI - Waiver of pre deposit - Whether on the facts and in the circumstances of the case, the Gujarat Value Added Tax Tribunal was right in law in directing payment of pre-deposit of tax as well as interest amount for both the years - Held that:- In the first round of litigation, the first appellate authority had dismissed the appeals preferred by the appellant on the ground of non-payment of pre-deposit. The appellant carried the matters in appeal before .....

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d been sealed. Under the circumstances, the appellant was not aware of the hearing fixed by the first appellate authority as the notice of hearing had been pasted on the closed premises. The first appellate authority, in view of the fact that the appellant had not remained present for personal hearing, confirmed the earlier order passed by it.

Tribunal had thought it fit to direct pre-deposit of only ₹ 5,00,000/- for the purpose of hearing of the appeal by the first appellate a .....

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s deposited a further amount of ₹ 3,45,000/- so that the total figure comes to 10% of the tax amount under the order of assessment. Gujarat value Added Tax Tribunal was not justified in directing payment of pre-deposit of the entire tax amount together with interest - Decided in favour of Appellant. - TAX APPEAL NO.1382 of 2014, TAX APPEAL NO.1383 of 2014 - Dated:- 30-10-2015 - MS. HARSHA DEVANI AND MR. A.G.URAIZEE, JJ. FOR THE APPELLANT : MR TUSHAR P HEMANI, ADVOCATE, MS VAIBHAVI K PARIKH .....

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of law arises for determination in each appeal:- Whether on the facts and in the circumstances of the case, the Gujarat Value Added Tax Tribunal was right in law in directing payment of pre-deposit of tax as well as interest amount for both the years? 3. In view of the fact that the controversy involved in the present case lies in a very narrow compass, the appeals were taken up for hearing today. 4. The facts stated briefly are that assessment proceedings came to be initiated in the case of the .....

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n the ground of non-payment of pre-deposit without going into the merits of the case. The appellant carried the matters in appeal before the Gujarat Value Added Tax Tribunal (hereinafter referred to as the Tribunal ) which by an order dated 22nd March, 2007 set aside the order passed by the first appellate authority and remanded the matters to it to decide the same on merits with a direction to the appellant to pay an amount of ₹ 5,00,000/-. After making such payment, the appellant moved a .....

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siness of the appellant. Since the place of its business was closed since the past six years, the appellant was not aware of the notice of hearing issued by the first appellate authority. The first appellate authority without carrying out any further procedure for service of notice of hearing, dismissed the appeals by an order dated 29th April, 2014. The assessee carried the matters in appeal before the Tribunal. The Tribunal, by an order dated 5th September, 2014, directed the appellant to make .....

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r dated 5th September, 2014. By an order dated 8th October, 2014, the Tribunal dismissed the appeals on the ground of non-compliance of the order dated 5th September, 2014, which has given rise to the present appeals. 6. Mr. Tushar Hemani, learned advocate for the appellant assailed the impugned order by submitting that in the first round before the first appellate authority, when the appeals came to be dismissed on account of non-payment of the pre-deposit, the Tribunal in the same set of facts .....

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predeposit the entire tax amount as well as interest. It was submitted that when in the first round, in connection with the very same assessment order, the Tribunal had thought it fit to direct pre-deposit of only ₹ 5,00,000/-, there is no valid reason for the Tribunal to now insist upon payment of the entire tax amount with interest. Inviting attention to the impugned order, it was submitted that no reasons have been assigned by the Tribunal as to why the appellant is required to be direc .....

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justified in directing pre-deposit of the tax and interest as a pre-condition for hearing the appeals. It was submitted that the amount which has been deposited by the appellant in the first round viz., ₹ 5,00,000/- together with the amount deposited pursuant to the order passed by this court, is a very meagre amount totally amounting to only 10% of the tax amount. Referring to the order dated 8th January, 2015 made by this court whereby this court had made reference to the provisions of .....

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nd that the appeals being devoid of merits, deserve to be dismissed. 8. From the facts noted hereinabove, it is evident that in the first round of litigation, the first appellate authority had dismissed the appeals preferred by the appellant on the ground of non-payment of pre-deposit. The appellant carried the matters in appeal before the Tribunal, which remanded the matters to the first appellate authority, subject to the appellant making a deposit of ₹ 5,00,000/-. It is an admitted posi .....

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on the closed premises. The first appellate authority, in view of the fact that the appellant had not remained present for personal hearing, confirmed the earlier order passed by it. In the second round, the Tribunal on the same set of facts has now directed the appellant to pre-deposit the entire tax amount together with interest which comes to more than ₹ 1,25,00,000/-. While directing the appellant to pre-deposit such a huge amount, the Tribunal has not stated as to why when it thought .....

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