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TMI Blog2023 (9) TMI 1005X X X X Extracts X X X X X X X X Extracts X X X X ..... Tushar Hemani, Senior Advocate With Ms Vaibhavi K Parikh(3238) For The Appellant(S) No. 1 For The Opponent(S) No. 2,3 For The Opponent(S) No. 1 : Ms Shrunjal Shah, Asst Government Pleader/PP ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. By these tax appeals, under Section 78 of the Gujarat Value Added Tax Act, the appellant has challenged the common order dated 05.05.2023 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2020 dismissed the appeals for failure of the appellant to deposit the amount of pre-deposit. The appellant, therefore, preferred Second Appeal before the Tribunal with a contention that the appellant has a very good prima facie case as the appellant has not claimed any major benefit out of the alleged circular transactions due to which the input tax credit was disallowed in the assessment order. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re before 30.11.2023. 3.2 It was further submitted that the appellant is also ready to give an undertaking before this court for the same as well as file a bond before the respondent authority to the satisfaction of the appellate authority with regard to the remaining pre-deposit amount as per the impugned order passed by the Tribunal. 4. Ms. Shrunjal Shah, learned AGP appearing for the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period of one week from today; (c) The appellant shall tender a bond to the satisfaction of the Assessing Officer for the remaining amount of pre-deposit as directed by the Tribunal. (d) In view of above, we are of the opinion that the matter should be remanded to the First Appellate Authority as the First Appellate Authority has dismissed the appeals of the appellant without going into the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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