2016 (11) TMI 1265

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..... ity preferred by the assessee dismissing the same on nondeposit of the amount of predeposit. Therefore, as such the learned Tribunal was required to consider the issue with respect to the predeposit only and whether the learned first Appellate Authority is justified in dismissing the appeals on the ground of nondeposit of predeposit or not Despite the aforesaid pointed out, the learned Tribunal ha .....

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..... NT ( Per : Honourable Mr. Justice M. R. Shah ) [1.0] As common question of law and facts arise in this group of appeals, all these appeals are decided and disposed of together by this common judgment and order. [2.0] Feeling aggrieved and dissatisfied with the impugned common judgment and order passed by the learned Gujarat Value Added Tax Tribunal, Ahmedabad (hereinafter referred to as "Tribun .....

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..... ed from the statute with effect from 01/04/1994? [3] Whether the Hon'ble Tribunal has erred in law and in facts in deciding the matter on merits even when assessee has raised issue of the limitation before the tribunal for the first time and before the first appellate authority the only prayer made is to remand the matter to the assessing officer as assessment order was passed exparte?" [3.0] .....

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..... light of the decision of the Hon'ble Supreme Court in the case of Commissioner of Central Excise , Chandigarh vs. Smithkline Beecham Co. Holding Limited reported in 2003 (157) ELT 497 (SC) as well as the decision of the Division Bench of this Court in the case of State of Gujarat vs. Tudor India Ltd. rendered in Tax Appeal No.711/2013. Considering the decision of the Hon'ble Supreme Court in the c .....

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..... the learned Tribunal to consider the appeals only with respect to the issue of nondeposit of the predeposit and/or the orders passed by the first Appellate Authority dismissing the appeals on the ground of nondeposit of predeposit. It goes without saying that as the impugned common judgment and order is set aside, the observations made by the learned Tribunal while disposing the appeals shall also .....

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