TMI Blog2022 (4) TMI 1251X X X X Extracts X X X X X X X X Extracts X X X X ..... s? - Whether a pre condition to hear the appeal can be set when the Appellant has not even been heard once and its case has not been decided on merits at all? - HELD THAT:- We need not now proceed to answer the substantial questions of law formulated by this Court at the time of admission of the appeal. The impugned order passed by the Tribunal dated 4th September, 2018 is hereby quashed and set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Value Added Tax Act, 2003 is at the instance of a dealer (textile entity) under the Gujarat Value Added Tax Act, 2003 (for short the Act, 2003 ) and is directed against the order passed by the Gujarat Value Added Tax Tribunal at Ahmedabad dated 4th September, 2018 in the Second Appeal Nos.02 3 respectively of 2018. The impugned order passed by the Tribunal reads thus; (1) This Tribunal h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , this Tribunal has no other alternative but to pass the following order. ORDER These Second Appeal Nos.2 3 of 2018 are dismissed for want of compliance of pre-deposit order. There is no order as to cost. 2. This tax appeal came to be admitted on the following substantial questions of law: i) Whether in facts and circumstances of the case the Tribunal has erred in law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pre-deposit is ₹ 8 Lakh towards the GVAT dues and ₹ 13,000/- towards the CST dues. 4. In view of the aforesaid statement made by the learned counsel, we need not now proceed to answer the substantial questions of law formulated by this Court at the time of admission of the appeal. The impugned order passed by the Tribunal dated 4th September, 2018 is hereby quashed and set aside. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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