9911796707
TMI Blog2016 (11) TMI 415X X X X Extracts X X X X X X X X Extracts X X X X ..... is waived. As the appeal before the learned Tribunal was against the order passed by the first appellate authority dismissing the appeal on the ground of non-deposit of pre-deposit only. The learned Tribunal ought not to have decided the appeal on merits and ought not to have restricted the appeal with respect to pre-deposit only. The impugned judgment and order passed by the learned Tribunal deserves to be quashed and set aside and the matter is required to be remanded to the learned Tribunal to consider the issue with respect to pre-deposit only and/or the order passed by the first appellate authority dismissing the appeal on the ground of non-deposit of pre-deposit. Without further entering into the merits of the case and without e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tire Input Tax Credit paid at the time of purchase of goods within the State of Gujarat in spite of the fact that these goods are sent outside the State for job work activities? (C) Whether the Tribunal has erred in adjudicating the issues on merits instead of restricting itself to the issue of pre-deposit? 2. At the outset, it is required to be noted that while issuing the notice for final disposal, the Division Bench noted the contentions on behalf of the appellant-State that as the appeal before the learned Tribunal was against the order passed by the first appellate authority, the learned Tribunal ought not to have decided the appeal on merits and ought not to have restricted the issue of pre-deposit only. Therefore, considering ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State of Gujarat v. Tudor India Limited rendered in Tax Appeal No. 711 of 2013. 6. In view of the above undisputed facts and the above decisions of the Hon'ble Supreme Court as well as of this Court, the impugned judgment and order passed by the learned Tribunal decided on merits cannot be sustained and the matter is remanded to the learned Tribunal to decide the appeal with respect to the issue of pre-deposit only. 7. Even otherwise, when it was pointed out to the learned Tribunal that the High Court is seized with the similar question of law in an appeal preferred by another assessee, in that case the learned Tribunal ought not to have decided the said question on merits, more particularly, when before the High Court, the de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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