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TMI Blog2015 (4) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... lue Added Tax Tribunal (hereinafter referred to as "the learned Tribunal") passed in Second Appeal Nos.463/14 and 464/14, by which the learned Tribunal has dismissed the aforesaid appeals for non-payment of pre-deposit amount as directed by the learned Tribunal by its order dated 22.7.2014, the original appellant has preferred present tax appeals. 3. From the impugned order, it appears that against the orders passed by the learned Assessing Officer, the respective appellant preferred appeal before the first appellate authority and the first appellate authority directed the appellant to deposit a sum of Rs. 15,43,050/- as pre-deposit towards the liability for AY 2008-2009 and directed the appellant to deposit Rs. 6,40,026/- for the AY 2009- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eposit for the AY 2008-2009 and 2009-2010 respectively. However, from the impugned order, it appears that the learned Tribunal has not decided anything on merits and/or has not made any observation on merits of the order passed by the first appellate authority directing the appellant to deposit the aforesaid amount as pre-deposit. Without observing anything on merits and/or without considering anything with respect to the legality and validity of the order passed by the first appellate authority, the learned Tribunal has mechanically passed an order directing the appellant to deposit the amount of pre-deposit as directed by the first appellate authority. When the second appeals were against the order passed by the first appellate authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he learned Tribunal to consider the appeals afresh in accordance with law and to consider and to pass reasoned order while considering the orders passed by the first appellate authority of pre-deposit as well as dismissing the appeals on nonpayment of pre-deposit and to consider the provisions of section 73(4) of the Gujarat Value Added Tax Act. The aforesaid exercise shall be completed by the learned Tribunal within a period of two months from the date of receipt of the present order. 9. It is reported that pursuant to the interim order passed by this Court, the appellants have deposited 10% of the principal tax liability, which shall be continued to be retained by the department subject to final outcome of the second appeals by the learn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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