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ADITYA EXPORT Versus STATE OF GUJARAT

2016 (12) TMI 191 - GUJARAT HIGH COURT

Pre-deposit of ₹ 15 lakhs - dismissal of appeal for non-deposit of pre-deposit - Held that: - instead of ₹ 15 lakhs, as ordered by the learned tribunal, if the petitioner is directed to pay / deposit ₹ 10 lakhs by way of pre-deposit .....

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s passed by the learned tribunal is hereby quashed and set aside. Even the order passed by the learned First Appellate Authority dismissing the Appeal is also hereby quashed and set aside and the learned First Appellate Authority is hereby directed t .....

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earned First Appellate Authority to decide the Appeal on merits and on such deposit rest of the demand shall stand stayed - appeal restored on deposit of ₹ 10 lakhs. - SPECIAL CIVIL APPLICATION NO. 16293 of 2016 - Dated:- 17-11-2016 - M. R. SHA .....

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passed by the learned Gujarat Value Added Tax Tribunal at Ahmedabad (hereinafter referred to as the learned tribunal ) in Second Appeal No.815/2015 by which the learned tribunal has dismissed the said Appeal preferred by the petitioner herein on the .....

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non-payment of the pre-deposit amount, the petitioner herein preferred Appeal before the learned tribunal. The learned tribunal vide order dated 06/11/2015 directed the petitioner to deposit ₹ 15 lakhs as pre-deposit. On non deposit of the pre- .....

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ctive parties on merits. However, all the submissions on merits are required to be considered by the learned First Appellate Authority while deciding the Appeal, which has been dismissed on the ground of non appearance of the petitioner and on the gr .....

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d of ₹ 15 lakhs, as ordered by the learned tribunal, if the petitioner is directed to pay / deposit ₹ 10 lakhs by way of pre-deposit to be deposited within a period of six weeks from today, as agreed by Shri Uchit Sheth, learned advocate .....

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