2014 (3) TMI 40

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..... of law can be stated to have arisen. Having said that we are still prepared to grant some further time to the appellant to fulfill the predeposit condition. Effectively this would cover the period of extension previously prayed by the appellant before the tribunal - Extension of time granted for pre deposit - If such amounts are deposited, the appeals of the appellant before the first appellate au .....

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..... se appeals, the common appellant has challenged common orders dated 14.6.2013, 15.7.2013 and 16.8.2013 passed by the Gujarat Value Added Tax Tribunal ( the tribunal for short). Issue pertains to requirement of prePage deposit. Against the assessment orders passed for three separate assessment periods, the appellant has preferred appeals before the first appellate authority. The first appellate au .....

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..... s adjourned to 15.7.2013. 3. The appellant did not deposit the amount as directed by the tribunal in the said order. On 15.7.2013 before the tribunal, the appellant requested that the requirement of predeposit be reduced from 25% to 20% and he may be granted six equal monthly installments. The tribunal rejected the requests and posted the appeals for further hearing on 16.8.2013. 4. In its .....

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..... was for reduction of predeposit requirement from 25% to 20% and to grant installments. We are of the opinion that for such minor adjustment, we would not like to interfere in tax appeals, since no question of law can be stated to have arisen. Having said that we are still prepared to grant some further time to the appellant to fulfill the predeposit condition. Effectively this would cover the peri .....

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..... er remand, the adjudicating authority has not passed any fresh order for the period 2003-2004 and due to which, according to the counsel for the appellant, he is unable to claim the refund. The said authority shall pass final order as may be permissible under the law. We clarify that we have expressed no opinion on the contention of the counsel for the appellant that such proceedings have become t .....

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