TMI Blog2019 (8) TMI 1360X X X X Extracts X X X X X X X X Extracts X X X X ..... y to pass order to treat the said refund as pre-deposit. Under the circumstances, there is substance in the submissions of the learned advocate for the assessee. It is ordered that if the assessee makes an application to revive his First Appeals before the First Appellate Authority, the First Appellate Authority shall revive the First Appeals and hear and decide the First Appeals on merits, treating the amount around ₹ 20,00,000/- of the assessee as pre-deposit. Appeal disposed off. - R/TAX APPEAL NO. 5 of 2019 With CIVIL APPLICATION (FOR STAY) NO. 2 of 2018 In R/TAX APPEAL NO. 5 of 2019 With R/TAX APPEAL NO. 6 of 2019 With CIVIL APPLICATION (FOR STAY) NO. 2 of 2018 In R/TAX APPEAL NO. 6 of 2019 - - - Dated:- 7-8-2019 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that eh order of the lower appellate authority was illegal and the assessments made were not sustainable in law? 3. The brief facts leading to the present appeals are as under : 3.1 The appellant is a registered dealer trading in commodities of pan masala, plywood, automobile parts and accessories. According to his registration record, his place of business is 602, Shikhar Complex, Nr. Vadilal House, Navrangpura, Ahmedabad and place of registration is shown as D-210, 3rd Floor, Vivek Vihar, Phase-1, Delhi. 3.2 It appears from the materials on record that the place of business of the assessee was visited by the Commercial Tax Officer (5), Unit-7, Vadodara on 19.01.2016. At that time, the own ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of Commercial Tax, Division (1), Ahmedabad. The said appeal was dismissed by order dated 18.12.2017. 3.4 Being aggrieved by the said order of the First Appellate Authority, the assessee had preferred Second Appeal before the Tribunal. The said appeal was dismissed by the Tribunal for non-payment of a pre-deposit which was directed to be paid vide common order dated 09.08.2018. It is pertinent to note that during the pendency of the appeal, the assessee was directed to pay a sum of ₹ 20,00,000/- against the total demand of ₹ 1,29,33,880/- for a period of 2013-14 to 2014-15 on or before 17.09.2018. 4. At the time of hearing of these appeals, Mr. Hiren J. Trivedi, the learned advocate appearing on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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