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TMI Blog2016 (12) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal is directed to be decided by the learned First Appellate Authority on merits and till then rest of the recovery is stayed, it will meet the ends of justice. The impugned orders passed by the learned tribunal is hereby quashed and set aside. Even the order passed by the learned First Appellate Authority dismissing the Appeal is also hereby quashed and set aside and the learned First Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and 15/12/2015 passed by the learned Gujarat Value Added Tax Tribunal at Ahmedabad (hereinafter referred to as the learned tribunal ) in Second Appeal No.815/2015 by which the learned tribunal has dismissed the said Appeal preferred by the petitioner herein on the ground of non deposit of the pre-deposit of ₹ 15 lakhs, the assessee has preferred the present petition. 2. Against the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ismissed on the ground of non appearance of the petitioner and on the ground of non payment of the amount of pre-deposit. However, having heard the learned advocates appearing on behalf of the respective parties and in the facts and circumstances of the case and the controversy involved, we are of the opinion that instead of ₹ 15 lakhs, as ordered by the learned tribunal, if the petitioner i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereby quashed and set aside and the learned First Appellate Authority is hereby directed to decide and dispose of the Appeal on merits on condition that the petitioner shall deposit ₹ 10 lakhs as pre-deposit within a period of six weeks from today. It goes without saying that on such deposit of ₹ 10 lakhs as pre-deposit, the learned First Appellate Authority to decide the Appeal on m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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