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TMI Blog2020 (8) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. Anand Nainawati(5970) for the Petitioner(s) No. 1 for the Respondent(s) No. 1,2,3,4 ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. By this writ application under Article 226 of the Constitution of India, the writ applicant, a Company engaged in manufacturing and trading of petrochemicals and registered with the Gujarat Value Added Tax Department for the payment of Value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondent No.2 to restore the appeals filed by the petitioner and admit the same without insisting on any further pre-deposit and provide a hearing to the petitioner, before any order is passed; (c) That pending the hearing and final disposal of this petition, stay the operation of the impugned recovery order dated 24.06.2020 passed by the office of the respondent No.1, release the attachment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appears that the writ applicant preferred First Appeals before the Appellate Authority under the GVAT Act against the assessment orders. The First Appellate Authority declined to entertain the said appeals as the writ applicant failed to pay 20% of the total liability towards predeposit as a condition precedent for entertaining the First Appeals under Section 73 of the GVAT Act. 4. It appears fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to give the writ applicant an opportunity to argue his appeal on merits. We are of the view that the ends of justice would be met if we direct the writ applicant to deposit an additional amount of Rs. 60,00,000/- (Rupees Sixty Lac only) with the department towards the pre-deposit. 5. Having heard the learned counsels appearing for the parties and having gone through the materials on record, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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