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TMI Blog2022 (10) TMI 1070X X X X Extracts X X X X X X X X Extracts X X X X ..... AT:- The tribunal concluded that the case was fit where the appellant should be directed to pay full amount of tax. The orders regarding pre-deposit and the extent to which the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Heard learned advocate Mr.Chiranjeev Tandon for the appellant. 2. The challenge in this appeal filed under Section 78 of the Gujarat Value Added Tax Act, 2003 is directed against order dated 12.4.2022 passed by the Gujarat Value Added Tax Tribunal at Ahmedabad in Second Appeal No.210 of 2021. The tribunal has directed the appellant to pay 100% amount for the pre-deposit. 3. The substan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtains to the financial year 2015-16 to the tune of Rs.42,21,024/-. It could be immediately noticed that the tribunal has given reasons for coming to the conclusion 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. a) In this matter, the tax demand is of Rs.42,21,024/- for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) After passing more than 7 years, appellant has not produced any statutory forms. Appellant is duty bound to produced all the statutory 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 dir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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