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TMI Blog2024 (3) TMI 843X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant - Tribunal has also imposed the cost of Rs. 6000/- upon the appellant while passing aforesaid order. The impugned order passed by the Tribunal is also quashed and set aside and the matter is remanded back to the First Appellate Authority for fresh hearing to determine the pre-deposit as per section 73 of the GVAT Act. First Appellate Authority shall hear both the appeals of M/s. Aims Biotech as well as M/s. Nirman Life Science together within a period of two months from the date of receipt of copy of this order after deposit of the cost of Rs. 6000/- by the assessee in each case. The appeals are accordingly disposed of. X X X X Extracts X X X X X X X X Extracts X X X X ..... re-deposit for Financial Year 2013-14. 5. Learned advocate Mr. Varis Ishani for the appellant submitted that in case of the sister concern arising from the same facts, the Tribunal passed the order in Second Appeal Nos. 254 and 255 of 2021 on 05.04.2022 by remanding the matter back to the First Appellate Authority for fresh hearing and to decide the amount of pre-deposit as per section 73 of the VAT Act. It was submitted that since facts of the appellant and in case M/s. Aims Biotech (Second Appeal Nos. 254 and 255/2021) which is a sister concern of the appellant are same, the order passed by the Tribunal is also required to be quashed and set aside and the matter should be remanded back to the First Appellate Authority for fresh hearing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irst Appellate authority i.e. Deputy Commissioner of State Tax, Appeal-2, Ahmedabad passed the first appeal order stating that non-condoned delay of 4 yrs. 28.12.2020 Second appeal was filed before the Hon'ble Vat Tribunal for the Year F.Y. 2011-12 and F.Y. 2013-14 03.04.2021 Second appeal was filed before the Hon'ble VAT Tribunal for the year F.Y. 2011-12 and F.Y. 2013-14 03.04.2021 Second appeal was allowed by the Hon'ble. VAT Tribunal and quahed and set aside the order of first appellate authority and remanded back for fresh hearing with stay till the Final disposal of the first appeals. S.A.Nos. 254 and 255 of 2021. 05.04.2022 The Hon'ble VAT Tribunal is directed to appellant to deposit Rs. 5,00,000/- towards pre-deposit f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t recovery proceeding for the financial year 2011-12 and 2013-14 shall come into the operation till the final disposal of the First Appeals. E. The First Appellate Authority is directed to determine pre-deposit as per section 73 of the GVAT Act. F. The appellant is directed to remain present before the First Appellate Authority as and when call for hearing. G. No order of cost." 9. Similar order is therefore required to be passed in the present appeals also. Rs. 6000/- cost is awarded to the appellant to be paid before the First Appellate Authority. 10. Considering the above facts, the impugned order passed by the Tribunal is also quashed and set aside and the matter is remanded back to the First Appellate Authority for fresh he ..... X X X X Extracts X X X X X X X X Extracts X X X X
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