TMI Blog2015 (4) TMI 1081X X X X Extracts X X X X X X X X Extracts X X X X ..... ance with law and on merits and in the facts and circumstances of the case, without insisting for pre-deposit. - Decided in favour of appellant - Tax Appeal Nos. 310, 311 of 2015 - - - Dated:- 1-4-2015 - M. R. Shah and S. H. Vora, JJ. Ms. Vacha Desai, Additional Government Pleader, for the appellant. Tushar P Hemani and Ms. Vaibhavi K Parikh for the respondent. JUDGMENT Feeling aggrieved and dissatisfied with the impugned common judgment and order passed by the learned Gujarat Value Added Tax Tribunal, Ahmedabad dated 23.10.2013 passed in Second Appeal Nos.559 of 2012 and 560 of 2012 by which, the learned Tribunal has allowed the aforesaid appeals and has set aside the orders passed by the authorities below on the show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llate authority dismissed the appeal for failure to deposit the pre-deposit? 3. Ms.Vacha Desai, learned A.G.P. appearing on behalf of the appellant has heavily relied upon the catena of decisions of this Court and the latest decision of the Division Bench of this Court in the case of State of Gujarat V/s. City Tiles Limited dated 09.02.2015 rendered in Tax Appeal No.1315 of 2014 and allied matters in support of her submission that the learned Tribunal has materially erred in entering into the merits of the case and deciding the appeals on merits, when the appeals before the learned Tribunal were against the order passed by the first Appellate Authority dismissing the appeals on the ground of non-deposit of the amount of pre-deposit. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of non-deposit of the amount of pre-deposit, the learned Tribunal could not have entered into the merits of the case and could not have decided the appeals on merits. 4. Heard the learned advocates appearing for the respective parties at length. 5. By the impugned common judgment and order, the learned Tribunal has decided the appeals on merits and has quashed and set aside the orders passed by the adjudicating authority and the demand raised on the ground that without holding any further inquiry and solely relying upon and/or considering the notice issued by the Excise Department, the Assessing Officer passed the orders which was not permissible and consequently, the learned Tribunal has set aside the assessment orders. 5.1. Howe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... est made by Ms.Vacha Desai, learned A.G.P. to remand the matters to the adjudicating authority by submitting that if it is held by the first Appellate Authority that the Assessing Officer passed the assessment orders and/or raised the demand without holding any further inquiry and solely relying upon the notice issued by the Excise Department, in that case, the first Appellate Authority is required to remand the matters to the Assessing Officer for passing the fresh order after holding necessary inquiry is concerned, the aforesaid cannot be accepted. It is required to be noted that we are quashing and setting aside the order passed by the learned Tribunal on the ground that as the first Appellate Authority has dismissed the appeals on the g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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