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TMI Blog2022 (10) TMI 954X X X X Extracts X X X X X X X X Extracts X X X X ..... he tribunal may require the assessee to make such pre-deposit, are the issues in the realm of discretion of the tribunal to be exercised subject to considerations based on the facts of each case and the prima facie view of the merits emerging from the record. The observations of the tribunal satisfies the said requirements to exercise the discretion whereby it thought it fit to direct pre-depos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed against order dated 12.4.2022 passed by the Gujarat Value Added Tax Tribunal at Ahmedabad in Second Appeal No.212 of 2021. The tribunal has directed the appellant to pay 100% amount for the pre-deposit. 3. The substantial question of law proposed by the appellant is in very respect that whether the tribunal was justified in law requiring the full amount of tax to be deposited towards pre-dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nclusion that the case justifies the deposit of amount towards pre-deposit to the extent of 100%. 3.3 Following aspects have been noticed by the tribunal, reproducing the same. (i) In this matter, the tax demand is of Rs.12,78,770/- for the financial year 2015-16 for non-production of statutory forms. (ii) Appellant is bound to produce all the statutory forms within a period of 3 mon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... forms within the time limit as per the provision of law. Appellant has availed the benefit of concessional rate of tax. 4. In light of the above facts, circumstances and reasons, the tribunal concluded that the case was fit where the appellant should be directed to pay full amount of tax. 5. The orders regarding pre-deposit and the extent to which the tribunal may require the assessee to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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