9911796707
TMI Blog2015 (9) TMI 579X X X X Extracts X X X X X X X X Extracts X X X X ..... spose of appeals in accordance with law and on merits – If appellant fails to make deposit of aforesaid amount, Appellate Authority’s order on noncompliance of pre-deposit stands – Decided in favour of assesse. - Tax Appeal No. 343 of 2015, Tax Appeal No. 344 of 2015 - - - Dated:- 7-5-2015 - M. R. Shah And S. H. Vora, JJ. For the Petitioner : Mr Tushar P Hemani, Adv. For the Respondent : Ms Vaibhavi K Parikh, Adv. JUDGMENT (Per : Honourable Mr. Justice M. R. Shah ) [1.0] As common question of law and facts arise in both these appeals and both these appeals arise out of the impugned common order passed by the learned Gujarat Value Added Tax Tribunal, Ahmedabad (hereinafter referred to as Tribunal ) in respective Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeals by order dated 27.12.2013 solely on the ground of noncompliance of pre-deposit of ₹ 20 lacs. [2.1] That feeling aggrieved and dissatisfied with the order dated 27.12.2013 passed by the learned Tribunal passed in Second Appeal Nos.577/2013 and 578/2013 by which the learned Tribunal dismissed the said appeals on the ground of noncompliance of the order of pre-deposit of ₹ 20 lacs, the appellant herein preferred Tax Appeal Nos.25/2013 and 26/2013 before this Court. The Division Bench of this Court initially vide order dated 20.01.2015 adjourned the hearing of Tax Appeals to 25.02.2015 by recording the statement of the learned advocate appearing for the appellant that the appellant is desirous to deposit the amount of &# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ranted to the appellant to deposit the balance amount of pre-deposit i.e. ₹ 6 lacs, the appellant shall be able to manage the same and on such deposit the first Appellate Authority may be directed to decided the appeals on merits. [4.0] Shri Chintan Dave, learned AGP appearing on behalf of the respondent has requested to pass appropriate order in the facts and circumstances of the case, however has requested to protect the interest of the Revenue as well. [5.0] Having heard learned advocates appearing on behalf of respective parties and as the appeals are dismissed by the first Appellate Authority as well as the learned Tribunal on noncompliance of the order of pre-deposit only and the learned Tribunal directed the appellant to ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
