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TMI Blog2023 (9) TMI 860X X X X Extracts X X X X X X X X Extracts X X X X ..... ustice would be met with. It is observed that as and when the petitioners approach to the Tribunal by way of an appeal, the issue of pre-deposit of the amount is left open and if any application for waiver of the condition of pre-deposit is made by the petitioners, the Tribunal shall decide the same in accordance with law. The petition is disposed of. - HONOURABLE MR. JUSTICE VIPUL M. PANCHOLI AND HONOURABLE MR. JUSTICE DEVAN M. DESAI Appearance: For The Petitioner(S) No. 1,2 : Hiren J Trivedi(8808) For The Respondent(S) No. 2,3,5 For The Respondent(S) No. 1,4 : Ms. Shrunjal Shah AGP ORAL ORDER (PER : HONOURABLE MR. JUSTICE DEVAN M. DESAI) [1] By way of the present petition under Article ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Act; (C) During the Pendency and Final Disposal of the present petition YOUR LORDSHIPS may be pleased to issue orders or directions to stay further implementation and execution of impugned assessment order dated 31.03.2007 passed by Assistant Commissioner of Commercial Tax, Unit- 7, Vadodara (at Annexure-C), and First Appeal order dated 17.04.2008 passed by learned Commercial Deputy Commissioner of Tax (Appeal-4) (at Annexure-D), Vadodara and common order of Hon'ble Gujarat Value Added Tax Tribunal dated 14.08.2008 (at Annexure-F) and First Appeal Order dated 11.09.2020 passed Deputy State Tax Commissioner, Appeal-5 (Annexure-G) and further be pleased to direct the respondent-authorities not to take any coercive actions pursuant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued by the Assessing Officer to the petitioner company. Pursuant to the said Show-cause notice, the petitioner - company submitted its submission accordingly. The Assessing Officer, as per the submission of learned advocate for the petitioner, passed the assessment order on 31.03.2007. 4.3 Being aggrieved by the said order, the petitioner - company preferred an appeal before the Deputy State Tax Commissioner (Appeal-4) i.e. respondent no. 3. Vide order dated 17.04.2008, the respondent no. 3 quashed and set aside the Assessment Order and remanded the matter. Pursuant to the said observations of the First Appellate Authority, fresh notice was issued for the Assessment Year 2001-02 on 08.07.2008. The order passed by the First Appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ub-section 2 of Section 65 of the Gujarat Value Added Tax Act, 1969, the petitioners have efficacious alternative remedy to canvass its grievances before the Tribunal. Hence, we are of the considered opinion that the petitioners, if relegated to the Tribunal for adjudication of its grievances, the ends of justice would be met with. [9] It is observed that as and when the petitioners approach to the Tribunal by way of an appeal, the issue of pre-deposit of the amount is left open and if any application for waiver of the condition of pre-deposit is made by the petitioners, the Tribunal shall decide the same in accordance with law. [10] With the aforesaid observations, the petition is disposed of. It is needles to clarify that this Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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