TMI Blog2017 (1) TMI 1116X X X X Extracts X X X X X X X X Extracts X X X X ..... authority to decide and dispose of the respective Appeals in accordance with law and on its own merits - appeal restored - present appeal allowed - decided in favor of appellant. - TAX APPEAL NO. 825 of 2016 With TAX APPEAL NO. 826 of 2016 With TAX APPEAL NO. 890 of 2016 - - - Dated:- 18-1-2017 - M.R. SHAH AND MR. B.N. KARIA, JJ. FOR THE APPELLANT : HIREN J TRIVEDI, ADVOCATE, MR SP MAJMUD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inst the original assessment orders passed by the authority, common appellant preferred three Appeals before the Deputy Commissioner of Commercial Tax (Appeal-1), Ahmedabad. Deputy Commissioner of Commercial Tax (Appeal-1), Ahmedabad passed common order directing the common appellant to deposit 25% of the total dues by way of pre-deposit and on such deposit remaining demand was ordered to be staye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal has reduced the amount of pre-deposit of 5% of the tax liability and on that rest of the demand is ordered to be stayed. Feeling aggrieved and dissatisfied with the impugned common order, common appellant has preferred the present Appeals. [2.0] Having heard Shri Majmudar, learned advocate appearing on behalf of the common appellant and Shri Hardik Vora, learned AGP appearing on behal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uring pendency and final disposal of the Appeals before the first appellate authority and the first appellate authority is directed to decide and dispose of the Appeals preferred by the common appellant, we are of the opinion that it will meet the ends of justice. It appears that the Second Appeals against the orders passed by the first appellate authority dismissing the Appeals on the ground of n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m of ₹ 50 lakhs by way of pre-deposit to be deposited within a period of two months from today (as agreed) and on such deposit first appellate authority to decide and dispose of the respective Appeals in accordance with law and on its own merits. On such deposit, Second Appeal Nos.512/2016 to 514/2016 pending before the learned tribunal shall stand disposed of. It goes without saying that if ..... X X X X Extracts X X X X X X X X Extracts X X X X
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