9911796707
TMI Blog2014 (8) TMI 928X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER (Per : Honourable Mr. Justice M. R. Shah) 1. As common question of law and facts arise in both the appeals, they are disposed of by this common judgment and order. 2. Feeling aggrieved and dissatisfied with the common impugned judgment and order passed by the learned Gujarat Value Added Tax Tribunal, Ahmedabad (herein after referred to as the Tribunal), Dated : 27.09.2012, in Second Appeal Nos. 53 54 of 2011, the common appellant- Department has preferred the present Tax Appeals to consider the following common substantial questions of law; 4. (A) Whether on the facts and in the circumstances of the case, the Assessing Authority has rightly calculated tax exemption limit and assessed tax, in light of clause 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the appeals, on the ground of non-deposit of the amount of pre deposit, the respondent preferred appeal before the learned Tribunal. However, though, both the appeals preferred by the respondent, herein, were against the orders passed by the first Appellate Authority, dismissing the appeals solely on the ground of non-deposit of the amount of pre deposit, the learned Tribunal entered into the merits of the matter and by impugned common judgment and order has decided the appeals on merits, without passing any order of dispensing with the requirement of depositing the amount of pre deposit, as required under Section 73(4) of the Gujarat Value Added Tax Act, 2003. Therefore, one of the grounds, which is raised by the common appellant is th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y further reasoned order, while quashing and setting aside the impugned common judgment and order passed by the learned Tribunal and remitting the matters to the Tribunal for its consideration afresh in accordance with law and on merits. 7. Under the circumstances, without further entering into the merits of the case and or expressing anything on merits and in view of the aforesaid stand taken by the learned Advocates appearing on behalf of the common appellant and respondent, the impugned judgment and order passed by the Tribunal, Dated : 27.09.2012, in Second Appeal Nos. 53 54 of 2011 is, hereby, QUASHED and set aside and the learned Tribunal is directed to consider the aforesaid appeals afresh in accordance with law, bearing in mind ..... X X X X Extracts X X X X X X X X Extracts X X X X
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