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2016 (11) TMI 415 - GUJARAT HIGH COURT

2016 (11) TMI 415 - GUJARAT HIGH COURT - TMI - Interpretation of statute - section 11(3)(b) of the GVAT Act, 2003 - input tax credit - pre-deposit - Held that: - the issue is not res-integra and the matter decided in the case of Commissioner of Central Excise, Chandigarh v. Smithkline Beecham Company Holding Limited [2003 (9) TMI 82 - SUPREME COURT OF INDIA] where it was held that Parties are agreed that the order of the Tribunal should be set aside and the matter be referred back to the Commiss .....

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osit only. The impugned judgment and order passed by the learned Tribunal deserves to be quashed and set aside and the matter is required to be remanded to the learned Tribunal to consider the issue with respect to pre-deposit only and/or the order passed by the first appellate authority dismissing the appeal on the ground of non-deposit of pre-deposit. - Without further entering into the merits of the case and without expressing any opinion on merits of the matter, the impugned judgment and .....

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SHAH AND MR. B.N. KARIA, JJ. FOR THE APPELLANT : MS MAITHILI MEHTA, AGP FOR THE RESPONDENT : MR N C SHUKLA, ADVOCATE, MS VAIBHAVI PARIKH WITH MR TUSHAR P HEMANI, ADVOCATE ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE M.R. SHAH) 1. Feeling aggrieved and dissatisfied with the impugned judgment and order passed by the Gujarat Value Added Tax Tribunal, Ahmedabad {for short Tribunal ) passed in Second Appeal No.365 of 2011 by which the learned Tribunal has allowed the said appeal preferred by the respon .....

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these goods are sent outside the State for job work activities? (C) Whether the Tribunal has erred in adjudicating the issues on merits instead of restricting itself to the issue of pre-deposit? 2. At the outset, it is required to be noted that while issuing the notice for final disposal, the Division Bench noted the contentions on behalf of the appellant-State that as the appeal before the learned Tribunal was against the order passed by the first appellate authority, the learned Tribunal ough .....

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espective parties and for the reasons stated below, this Court proposes to remand the matter to the learned Tribunal to consider the issue with respect to pre-deposit only, which is subject matter before the learned Tribunal. 4. It is not in dispute that the first appellate authority dismissed the appeal preferred by the assessee on the ground of non-deposit of pre-deposit which was challenged by the learned Tribunal. Despite the above and despite the fact that though it was pointed out to the l .....

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ithkline Beecham Company Holding Ltd. (supra) and the decision of the Division Bench of this Court in the case of State of Gujarat v. Tudor India Limited rendered in Tax Appeal No. 711 of 2013. 6. In view of the above undisputed facts and the above decisions of the Hon'ble Supreme Court as well as of this Court, the impugned judgment and order passed by the learned Tribunal decided on merits cannot be sustained and the matter is remanded to the learned Tribunal to decide the appeal with resp .....

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