2016 (6) TMI 1192

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..... Pleader, for the respondent ORDER Both the tax appeals involve the same assessee and concern the question of pre-deposit. The assessment is for the year 2006-2007 and concern the questions of Gujarat Value Added Tax Central Sales Tax. The Assessing Officer had raised the tax demand of Rs. 38,37,619/with interest and penalty, the total demand came to Rs. 1,43,15,548/. The central issue for addit .....

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..... ed counsel for the appellant placed reliance on the decision of this Court in case of Meet Traders Prop Kishor Babulal Shah HUF v. State of Gujarat, order dated 5.11.2012 passed in Special Civil Application No.14739/2012 to contend that unless and until the cancellation of registration of a dealer is duly notified as required under the Rules, the input tax credit of the purchaser dealer cannot be .....

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..... f the original assessment proceedings. 5. Under the circumstances, appeals are disposed of with following directions : 1) The appellant shall deposit 10% of the principal tax demand exclusive of interest and penalty before the Government latest by 31.7.2016 upon which the first appellate authority shall hear the appeals on merits, unmindful of the observations made by the Tribunal in the impugne .....

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