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TMI Blog2020 (3) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... VIL APPLICATION NO. 14979 of 2019 With R/SPECIAL CIVIL APPLICATION NO. 14980 of 2019 - - - Dated:- 26-2-2020 - MR. J.B. PARDIWALA AND MR. BHARGAV D. KARIA JJ. Appearance: Uchit N. Sheth(7336) for the Petitioner(s) No. 1 Mr. Soaham Joshi, AGP (1) for the Respondent(s) No. 1 COMMON ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE BHARGAV D. KARIA, J.) 1. Rule, returnable forthwith. Mr.Soaham Joshi, the learned Assistant Government Pleader waives service of notice of rule on behalf of the respondent. 2. Since all the petitions are arising from the common order, passed by the Gujarat Value Added Tax Tribunal (for short the Tribunal ), the same are heard analogously and are being disposed of by this common judgment. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the CST Act. However, total dues demanded under the VAT Act and the CST Act, for the years 2011-12 and 2012-13, are as under: Year Tax Interest Penalty Total 2011-12 VAT 3,22,59,787 2,27,43,150 9,70,70,952 15,20,73,889 2011-12 CST 5,34,175 3,76,593 8,01,262 17,12,030 2012-13 VAT 4,27,22,957 3,46,05,464 8,07,12,053 15,80,40,312 2012- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... end of litigation must be ensured and safeguarded. Here in the case of present Second Appeals there is a turnover growth of ₹ 100 Crores compared to the assessment year 2010-11, therefore, prayer to continue the direction based on the assessment year 2010-11 cannot be accepted by this Tribunal. It also appears that out of total input-tax credit claimed in the returns by the appellant for both the assessment years 2011-12 and 2012-13, 30 to 40% input-tax credit is of such dealers who where indulged in Bogus billing, therefore, their Registration Certificates were cancelled with retrospective effect. It also appears from the face of assessment orders as well as appeal order that the appellant has failed to establish the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dex of happiness of the State, better and effective, tax compliance is key remedy, therefore, we have prima-facie merits and reasons to pass the progressive pre-deposit direction. (14) Since the order of the First Appeal is summarily dismissed without gone into the merits of the case, therefore, this Tribunal cannot enter into the details merits of the case except to decide the amount of pre-deposit and to remand the case to the First Appellate Authority. Hence we do not enter into the detailed merits of the case, except to decide the pre-deposit on merits and send it back to the First Appellate Authority for a fresh hearing. (15) Considering the above stated facts and reasons, present Second Appeals are admitted on condition of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the learned advocates appearing for the respective parties and having gone through the material available on record, we do not approve the line of reasoning of the Tribunal, as quoted herein above in paragraph No.10 of the impugned order passed by the Tribunal. 8. The Tribunal could not have ordered to pay an amount of pre-deposit on the basis of the turnover. The amount of pre-deposit is to corelate with the amount of tax demand and not with the amount of turnover of the assessee. 9. In that view of the matter, we modify the order passed by the Tribunal and substitute the amount of pre-deposit being 5% of the tax demand, as condition precedent of entertaining the appeal, under Section 73(4) of the VAT Act. 10. The petition there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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