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2015 (4) TMI 1081 - GUJARAT HIGH COURT

2015 (4) TMI 1081 - GUJARAT HIGH COURT - [2015] 83 VST 210 (Guj) - Validity of Tribunal order - Not passed on the ground on which First Appellate Authority dismissed the appeal but considered the appeal on merits - First Appellate Authority dismissed the appeal on the ground of non-deposit of the amount of pre-deposit - Held that:- by considering the fact that even subsequently, when on remand by the Division Bench of this Court in the case of State of Gujarat V/s. City Tiles Limited [2015 (2) T .....

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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 cause notice issued by the Excise Department and has consequently, set aside th .....

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without appreciating investigating the evidence? (3) Whether the Hon ble Tribunal erred in quashing the reassessment order instead of remanding the assessment back to the file of the assessing officer? (4) Whether the Hon ble Tribunal erred in deleting the levy of penalty under Section 34(7) and 34(12)? (5) Whether the Hon ble Tribunal erred in deleting the interest? 2. Though the number of questions are raised/proposed, for the reasons recorded hereinafter, we propose to remand the matters to t .....

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.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 ag .....

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in that case, the matters are required to be remanded to the adjudicating authority to pass appropriate order afresh in accordance with law and on merits and after holding necessary inquiry on the basis of the notice issued by the Excise Department. 3.2. Ms.Vaibhavi Parikh, learned advocate appearing for the respondent has vehemently opposed the request made by Ms.Vacha Desai, learned A.G.P. to remand the matters to the adjudicating authority. It is submitted that after the matters were remanded .....

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ppeals before the learned Tribunal were against the orders passed by the first Appellate Authority dismissing the appeals on the ground 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 a .....

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ellate Authority dismissing the appeals on the ground of non-deposit of the amount of pre-deposit only and not on the merits of the case. 6. Under the circumstances and in view of the catena of decisions of this Court and the subsequent recent decision of the Division Bench of this Court in the case of City Tiles Limited (supra), it was impermissible for the learned Tribunal to decide the appeals on merits when the appeals before the learned Tribunal were against the orders passed by the first A .....

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ivision Bench of this Court in the case of City Tiles Limited (supra), the learned Tribunal has remanded the matters to the first Appellate Authority to decide the appeals on merits without insisting for pre-deposit, instead of remanding the matter to the learned Tribunal, we propose to remand the matters to the first Appellate Authority. 8. Now, so far as the request 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 th .....

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