TMI Blog2023 (9) TMI 447X X X X Extracts X X X X X X X X Extracts X X X X ..... ithin a period of four weeks from the date of fulfilling of the aforesaid conditions. The appeal is, accordingly disposed of. - HONOURABLE MR. JUSTICE BIREN VAISHNAV AND HONOURABLE MR. JUSTICE BHARGAV D. KARIA Appearance: For the Appellant(S) No. 1 : Uchit N Sheth (7336) For the Opponent(S) No. 1 : Mr. Pranav Trivedi, Assistant Government Pleader, ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. By an order dated 06.07.2023, this tax appeal was admitted for consideration of the following substantial questions of law: (a) Whether on the facts and in the circumstances of the case the Gujarat Value Added Tax Tribunal is justified in demanding pre-deposit even though it is accepte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on behalf of the sister concerns of the appellant showing false purchase and sale resulting into the assessment order in case of the appellant raising a demand of Rs. 11,59,70,801/- 3.2 The appellant, being aggrieved, preferred an appeal before the first appellate authority which was dismissed as the appellant could not pay the pre-deposit amount. The appellant, therefore, preferred second appeal before the Tribunal being Second Appeal No. 938 of 2022. The Tribunal, after taking into consideration the facts of the case directed the appellant to deposit Rs. 70 lakhs, which is approximately 20% of the tax demand as pre-deposit. The appellant being aggrieved has preferred this appeal. 4. Mr. Uchit Sheth, learned counsel for the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellate authority raising the contentions about the merits of the matter. 7. We have, therefore, asked the appellant to file an undertaking on the last date of hearing on 06.09.2023. Learned advocate Mr. Uchit Sheth, has tendered undertaking of one Mr. Chirag Patwa, of the appellant which reads as under: 1. I hereby undertake to pay amount of Rs. 5,00,000/- as pre-deposit under the Gujarat Value Added Tax Act, 2003 (hereinafter referred to as the Vat Act ) for admission of appeal for the year 2013- 14. 2. I further undertake to give security by way of immovable property located at 205/A, Kalash Complex, Behind Navrangpura Post Office, Navrangpura, Ahmedabad 380 009 of which I am co-owner. I undertake not to sell the property ..... X X X X Extracts X X X X X X X X Extracts X X X X
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