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State of Gujarat Versus KM Traders

2016 (11) TMI 1265 - GUJARAT HIGH COURT

Pre-deposit - period of limitation - Held that: - It is not in dispute that the appeals before the learned Tribunal were against the order passed by the first Appellate Authority preferred by the assessee dismissing the same on nondeposit of the amount of predeposit. Therefore, as such the learned Tribunal was required to consider the issue with respect to the predeposit only and whether the learned first Appellate Authority is justified in dismissing the appeals on the ground of nondeposit of p .....

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ppeals only with respect to the issue of nondeposit of the predeposit and/or the orders passed by the first Appellate Authority dismissing the appeals on the ground of nondeposit of predeposit - appeal disposed off by way of remand. - Tax Appeal No. 726, 727, 728 of 2016 - Dated:- 17-11-2016 - M. R. Shah And B. N. Karia, JJ. Mr Hardik Vora, Asstt. Government pleader for Appellant Ms Niyati Shah, Advocate for the Opponent JUDGMENT ( Per : Honourable Mr. Justice M. R. Shah ) [1.0] As common questi .....

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he appeals on nondeposit of the predeposit, the learned Tribunal has entered into the merits of the case and has quashed and set aside the original assessment order, the Revenue has preferred the present Tax Appeals to consider the following questions of law. [1] Whether the Hon ble Tribunal has erred in law and in facts in deciding the matter on merits though the first appeal was dismissed on nonpayment of predeposit only? [2] Whether the Hon ble Tribunal has erred in law and in facts in holdin .....

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exparte? [3.0] Heard learned advocates appearing for respective parties at length. It is not in dispute that the appeals before the learned Tribunal were against the order passed by the first Appellate Authority preferred by the assessee dismissing the same on nondeposit of the amount of predeposit. Therefore, as such the learned Tribunal was required to consider the issue with respect to the predeposit only and whether the learned first Appellate Authority is justified in dismissing the appeal .....

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