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TMI Blog2022 (3) TMI 398X X X X Extracts X X X X X X X X Extracts X X X X ..... and setting aside impugned order dated 21.12.2021 (annexed at Annexure A) passed by the Gujarat Value Added Tax Tribunal in Second Appeal No.508 of 2021 under Section 9(2) of the Central Sales Act, 1956 as well as order dated 15.7.2021 (annexed at Annexure I) passed by the first appellate authority and the matter may pleased be remanded to the first appellate authority for hearing on merits without insisting for any further pre-deposit or security; B. Pending notice, admission and final hearing of this petition, this Hon'ble Court may be pleased to restrain the learned respondents from making coercive recovery of assessed dues as confirmed by the first appeal order dated 15.7.2021 and the Tribunal may pleased be restrained from proceedin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deposit. The appeal, ultimately, came to be dismissed. The writ applicant went before the Tribunal in Second Appeal. The Tribunal allowed the appeal and remitted the matter to the Assessing Officer. The Assessing Officer once again passed the very same assessment order. The writ applicant once again preferred the First Appeal challenging the said fresh assessment order. The first appellate authority never insisted for any pre-deposit, however, the appeal came to be dismissed for non-prosection. The writ applicant once again went before the Tribunal by way of Second Appeal. The Tribunal is now insisting that the Corporation should deposit the entire amount i.e. Rs. 2,17,80,126/- towards pre-deposit. The impugned passed by the Tribunal reads ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he fact that in the first round of litigation, an amount of Rs. 25 Lakh was deposited towards pre-deposit, it is now too much for the Tribunal to ask the Corporation to make a pre-deposit of the requisite amount referred to above only for the purpose of entertaining the Second Appeal. The Tribunal should well remember that at one point of time, it had quashed the assessment order and had thought fit to remit the matter to the Assessing Officer. Against the fresh order of assessment, the First Appeal also came to be entertained. Even the first appellate authority did not insist for any pre-deposit. 9 In such circumstances referred to above, we should remit the matter to the first appellate authority for the appeal to be heard on its own mer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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