9911796707
TMI Blog2021 (6) TMI 999X X X X Extracts X X X X X X X X Extracts X X X X ..... writ in the nature of certiorari or any other appropriate writ or order quashing and setting aside the impugned order dated 09.10.2020 (annexed at Annexure A) passed by the learned Gujarat Value Added Tax Tribunal and the appeal may please be ordered to be heard without insistence of any further pre-deposit or security; B. In the alternative this Hon'ble Court maybe pleased to quash and set aside the appeal orders as well as re-assessment order dated 07.03.2019 and the matter may please be remanded to the assessing authority for fresh assessment after verifying documents to be produced by the Petitioner; C. Pending notice, admission and final hearing of this petition, this Hon'ble Court may be pleased to restrain the learned Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dismissed for non-payment of pre-deposit amount vide order dated 30.03.2019 passed by the First Appellate authority. The petitioner being aggrieved by the said order filed Second Appeals being No.301/2019 to 304/2019 before the Gujarat Value Added Tax Tribunal at Ahmedabad. The said Appeals have been admitted by the Tribunal vide order dated 09.10.2020, and the stay against recovery is granted on the condition that the appellant shall deposit 15% of the tax dues towards pre-deposit instead of 25% as directed by the first appellate authority within one month. Being aggrieved by the said order of the Tribunal, the petitioner has invoked the extra ordinary jurisdiction of this Court under Article 226 of the Constitution of India. 4. The bone ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... officer sub-ordinate thereto, to the Deputy Commissioner; (b) If the order is made by a Deputy Commissioner, to the Joint Commissioner; (c) If the order is made by a Joint Commissioner, Additional Commissioner or Commissioner, to the Tribunal. (2) In the case of an order passed in appeal by a Deputy Commissioner or, as the case may be, by a Joint Commissioner, a second appeal shall lie to the Tribunal. (3) Subject to the provisions of section 84, no appeal shall be entertained unless it is filed within sixty days from the date of communication of the order appealed against. (4) No appeal against an order of assessment shall ordinarily be entertained by an appellate authority, unless such appeal is accompanied by satisfactory proof ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the tax dues instead of entire tax dues, for entertaining the Appeal, however the first appellate authority dismissed the Appeals on account of non-payment of the said pre-deposit amount, the Tribunal also passed the impugned order exercising its discretion by granting stay against the recovery of tax dues by directing the petitioner to pay 15% instead of 25% of the tax dues, while admitting the Second Appeals. Such an order of the Tribunal being interim and discretionary in nature, no statutory or legal right of the petitioner could be said to have been infringed, which would warrant interference of this Court under Article 226 of the Constitution of India. 8. It is well settled position of law that the High Court will ordinarily not en ..... X X X X Extracts X X X X X X X X Extracts X X X X
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