TMI Blog2020 (1) TMI 891X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal has been preferred, no appeal would be entertained by the Appellate Authority. Proviso to sub-section (4) of Section 73, provides that the Appellate Authority in its discretion, if it thinks fit, for reasons to be recorded in writing, may entertain the appeal, subject to conditions - the aforesaid analysis of Sub-section (4) of Section 73 stipulates that the Appellate Authority has a discretion either to insist for pre-deposit or to direct the appellant to pay lessor amount or smaller amount and the tax payable as per the order under Appeal and/or to furnish security in lieu of payment of tax as the Appellate Authority may thinks fit on the basis of the facts of the case. It is obvious that the Tribunal could not have stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls are admitted on the following substantial questions of law : Whether the Gujarat Value Added Tax Tribunal was justified in holding that it cannot travel beyond the direction to pre-deposit 20% of the tax issued by the first appellate authority under sub-section (4) of section 73 of the Gujarat Value Added Tax Act, 2003 on the application made by the appellant for waiver of pre-deposit? 3. The appellant is a dealer registered under the provisions of the Gujarat Sales Tax Act, 1969, Gujarat Value Added Tax Act and Central Sales Tax Act, 1956 (CST Act for short). The appellant is involved in the business of manufacturing of Laminate Sheet as well as reselling thereof. The Assessing Officer - State Tax Officer, Unit-29, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e CST Act, we are inclined to pass the direction for ₹ 31,93,716/- towards pre-deposit and since the tax liability of appellant under the GVAT Act is ₹ 25,37,968/-, under the GVAT Act, we pass 20% direction i.e. ₹ 5,00,000/- towards pre-deposit within one month. On payment of aforementioned amount, stay against recovery proceedings shall come into operation till final disposal of appeal. For compliance of order and production of challan, matters are adjourned to 24.10.2019. 5. The appellant therefore filed the captioned Tax Appeals raising the grievance against the findings given by the Tribunal to the effect that the Tribunal cannot travel beyond such direction passed by the First Appellate Authority vis-a-vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or reasons to be recorded in writing, may entertain the appeal (a) without payment of tax with penalty (if any) or, as the case may be, of the penalty, or (b) on proof of payment of such smaller sum as it may consider reasonable, or (c) on the appellant furnishing in the prescribed manner, security for such amount as the Appellate Authority may direct. 8. Thus, the aforesaid analysis of Sub-section (4) of Section 73 stipulates that the Appellate Authority has a discretion either to insist for pre-deposit or to direct the appellant to pay lessor amount or smaller amount and the tax payable as per the order under Appeal and/or to furnish security in lieu of payment of tax as the Appellate Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X
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