TMI Blog2021 (1) TMI 749X X X X Extracts X X X X X X X X Extracts X X X X ..... tal tax dues. However, Mr. Gandhi submitted that his clients are not in a position to offer any tangible security of any nature. Application dismissed. - R/Special Civil Application No.14314 of 2020 - - - Dated:- 5-1-2021 - Honourable Mr. Justice J.B. Pardiwala And Honourable Mr. Justice Ilesh J. Vora For the Petitioner(s) : Mr Pragnesh M Gandhi For the Respondents : Mr Trupesh Kathiriya, AGP ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. By this writ application under Article 226 of the Constitution of India, the writ applicants have prayed for the following reliefs: (a) Your Lordships may be pleased to issue a writ of certiorari and/or mandamus or a writ in the nature of certiorari or mand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Penalty 3064256 0 3064256 Total 6516650 0 6516650 4. Being dissatisfied with the order of assessment, the writ applicants preferred an appeal before the First Appellate Authority. The First Appeal came to be summarily dismissed on the ground of nonpayment of 20 % of the total dues towards pre-deposit as provided under Section 74 of the Act, 2003. 5. Being dissatisfied with the dismissal of the First Appeal, the writ applicants went before the Tribunal by way of the Second Appeal No.528 of 2019. The Tribunal passed the following order on 03.09.2019 : (2) Learned Advocate, Mr. Udyan N. Mod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat first appeal is summarily dismissed on the ground of nonpayment of 20 % of total dues towards pre-deposit. Considering overall facts and reasons, second appeal is admitted on condition of appellant depositing 20 % of tax 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, matter is adjourned to 15th October, 2019. 6. It appears that, later the Tribunal passed the following order on 02.03.2020 : (1) In the present matter learned Advocate Mr. U.N.Mody for the appellant appeared and submitted an application dated 19/12/2019 stating that appellant is not in position to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant has failed to comply with the direction of pre-deposit, therefore, at no option and alternate this Tribunal decides to dismiss the present Second Appeal. (4) In light of the aforementioned facts and reasons, following order is passed : O R D E R The present Second Appeal No.528 of 2019 is hereby dismiss for the reasons of noncompliance with direction of pre-deposit. Any relief granted earlier is hereby vacated with immediate effect. Accordingly the present Second Appeal stands dismissed with no order as to cost. 7. Being dissatisfied with the order passed by the Tribunal referred to above, the writ applicants are here before this Court with the present writ application. 8. In our opinion, no error no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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