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TMI Blog2018 (10) TMI 1528X X X X Extracts X X X X X X X X Extracts X X X X ..... ficulties as well as strong prima facie case. Nevertheless a threadbare minute examination of merits and demerits of the case would not be called for. There is no reason for reducing the pre-deposit requirement imposed by the Tribunal. Appeal dismissed - decided against appellant. - R/TAX APPEAL NO. 1184 of 2018 With R/TAX APPEAL NO. 1185 of 2018 - - - Dated:- 25-10-2018 - MR AKIL KURESH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellate Commissioner. He asked the appellant to deposit 20% of the tax by way of pre-deposit, only upon which the appeals would be heard on merits. Since the appellant could not do so, the appeals were dismissed upon which the appellant approached the Tribunal by filing two separate Second Appeals. The Tribunal imposed the condition of predepositing the amounts of ₹ 8 lakhs and ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng sufficient opportunity, assessments were completed. In this regard, Counsel relied on the judgment of the Supreme Court in case of State of Maharashtra Vs. Suresh Trading Company 1997 (11) SCC 378 and of this Court in case of Bhairav Metal Corporation Vs. State of Gujarat 2015 (82) VST 324 and Mahadev Enterprise Vs. State of Gujarat and Ors. 2016 ( 92) GSD 360 . 4. On the oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... culties as well as strong prima facie case. Nevertheless a threadbare minute examination of merits and demerits of the case would not be called for. 6. Broadly stated, the case of the department is that the selling dealers from where the appellant had made purchases were involved in billing activities due to which their registrations were cancelled from initial stage. This is a ground on whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce can be made and under what circumstances the dealer can still avoid such consequences despite cancellation of selling dealers. At this stage, it is not proper on our part to examine the merits of the disallowance in the present cases. Briefly put, we do not see any reason for reducing the pre-deposit requirement imposed by the Tribunal. 8. Under the circumstances, Tax Appeals are dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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