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TMI Blog2020 (3) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... rule on behalf of the respondent. 2. Since all the petitions are arising from the common order, passed by the Gujarat Value Added Tax Tribunal (for short 'the Tribunal'), the same are heard analogously and are being disposed of by this common judgment. 3. For sake of convenience, the Special Civil Application No.14977 of 2019 is considered as a lead matter. 3.1. The petitioner is a Public Limited Company, engaged in business of manufacture and sales of iron and steel angles, patta-patti, channels, sections, flats, bars, etc. 3.2. It is the case of the petitioner that the petitioner also executes job work contracts and is duly registered under the Value Added Tax Act, 2003 (for short 'the VAT Act')and the Central Sales Tax Act, 1956 (fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g aggrieved by the assessment orders, preferred appeals before the First Appellate Authority. The First Appellate Authority demanded payment of pre-deposit of 30% of total dues as a condition precedent for admission of the First Appeals for the year 2011-12 and for the year 201213, demand was raised without quantifying the amount of pre-deposit. 3.7. As the petitioner expressed inability to make payment of pre-deposit, the First Appeals were dismissed summarily for non-payment of pre-deposit. 3.8. The petitioner therefore went in appeal before the Tribunal. The Tribunal, by impugned order dated 29.04.2019, directed the petitioner to make the payment of Rs. 1 Crore towards pre-deposit as against total demand of Rs. 31,22,58,649/-. The Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction as it was passed for the assessment year 2010-11 is how far logical and rational is not explained by the appellant. (11) We find the substance in the submissions of learned Government Representative that if mechanical pre-deposit order is passed as per the earlier assessment year 2010-11 (SA Nos.1124 & 1125 of 2017) then it will lead the State Economy to the de-growth position and resultantly it would adversely affect the aim and object of the welfare democracy. We recollect the words of the learned international fame Economist Mr.Gunnar Myrdal who has written in his book-"Asian Drama", wherein he has stated that "The theory of deficit finance if used as "Mobil" (Unjan),it can mobilize the Economy but if it is used as fuel then it c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ench of this Court, on 05.09.2019, passed the following order: "Let Notice be issued to the respondent returnable on 24th October, 2019. Let there be an ad-interim relief in terms of paragraph 20(B). Direct service is permitted." 5. Mr.Uchit N. Sheth, the learned advocate for the petitioner submitted that the Tribunal did no follow its earlier order of the year 2010-11 on the ground that there is turn over growth of Rs. 100 Crores compared to the year 2010-11 and accordingly, the prayer to continue the directions for pre-deposit for the Assessment Year 2010-11, was not accepted. It was submitted that the petitioner is ready and willing to pay, by way of pre-deposit, at the rate of 5% of the total tax demand as similar order was passe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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