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TMI Blog2020 (1) TMI 576X X X X Extracts X X X X X X X X Extracts X X X X ..... ORAL ORDER (PER : MS. HARSHA DEVANI) 1. By this appeal, under section 78 of the Gujarat Value Added Tax Act, 2003 (hereinafter referred to as the "GVAT Act"), the appellant - State of Gujarat has challenged the order dated 28th March, 2019 passed by the Gujarat Value Added Tax Tribunal, at Ahmedabad (hereinafter referred to as "the Tribunal") in Second Appeal No.1579 of 2018 by proposing the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate authority directed the respondent to deposit an amount of Rs. 12 lakhs towards pre-deposit. 3. Pursuant thereto, the respondent deposited an amount of Rs. 6,25,000/- and prayed for time to pay the balance amount of Rs. 5,75,000/-. Thereafter, the respondent requested the first appellate authority to waive the balance amount of pre-deposit and hear the appeal on merits. By an order dated 8th O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not even a whisper therein with regard to condonation of delay. From the submissions made by the learned Government representative before the Tribunal, it is evident that no submission has been made as regards the condonation of delay. It therefore, appears that the delay was probably condoned prior to the second appeal being taken up for hearing before the Tribunal. Question "(a)" therefore, can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount of pre-deposit as directed by the Tribunal, on the facts of the present case, appears to be quite adequate. Under the circumstances, no question of law, much less, a substantial question of law can be stated to arise out of the impugned order passed by the Tribunal.
9. In the absence of any question of law arising out of the impugned order, the appeal is summarily dismissed. X X X X Extracts X X X X X X X X Extracts X X X X
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