TMI Blog2016 (7) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... deposit condition before the first Appellate Authority, who shall hear the petitioner's appeal on merits. The Tribunal in the impugned order dated 14.03.2016 has made certain strong observations on merits. The Appellate Authority shall decide the appeal unmindful of these observations. - Decided in favor of petitioner. - SPECIAL CIVIL APPLICATION NO. 6079 of 2016 - - - Dated:- 10-6-2016 - MR. AKIL KURESHI AND MR. A.J. SHASTRI, JJ. FOR THE PETITIONER : UCHIT N SHETH, ADVOCATE FOR THE RESPONDENT : ADVANCE COPY SERVED TO GP/PP, NOTICE SERVED BY DS ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. The petitioner has challenged the order dated 14.03.2016 passed by the Gujarat Value Added Tax Tribunal (' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the date of the order. The petitioner complied with its direction upon which the Tribunal proceeded with hearing of appeal of the petitioner on merits. By impugned order dated 14.03.2016, the Tribunal minutely examined the issues arising in the petitioner's appeal against assessment order and passed the following order: (3) Since, initially interim directions were given to the appellant to make payment of ₹ 4,00,000/- as against the directions issued by the Learned First Appellate Authority to make payment of ₹ 18,94,000/- , we direct the appellant to make balance payment of ₹ 14,94,000/- within one month from today. The stay which was operative till this date would continue only on payment of further amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2016 is reversed. We also set aside the order dated 06.01.2016 passed by the Appellate Authority, under which the petitioner's appeal was dismissed. Resultantly, the petitioner s appeal would be restored before the said authority. 9. Before closing, we notice that the Tribunal in the impugned order dated 14.03.2016 has made certain strong observations on merits. The Appellate Authority shall decide the appeal unmindful of these observations. Firstly, the order of the Tribunal is set aside. Secondly, these observations, in any case, were made in context of the requirement of predeposit and would not govern the ultimate outcome of the disputed issues between the parties, which can be done only by the competent authority after fullfled ..... X X X X Extracts X X X X X X X X Extracts X X X X
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