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TMI Blog2024 (4) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... 0/- out of the total remaining demand of Rs. 36,19,825/-. Therefore we are of the opinion that the Tribunal has exceeded its jurisdiction in passing the order of pre-deposit without considering the fact that if the appellant is required to pay almost entire amount of the outstanding dues then the very purpose of pre-deposit would be frustrated. Therefore, as the appellant is ready and willing to deposit Rs. 5,00,000/- to show the bona fides and to enable the appellant to furnish the statutory forms in the remaining period of pre-deposit, the interest of justice would be served if the amount of pre-deposit is reduced to Rs. 5,23,000/-. The appellant is therefore to deposit Rs. 5,23,000/- on or before 15.07.2024 towards the mandatory pre-depo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 9(2) of the CST Act for the Assessment Period 2014-15 as the appeals filed by the appellant were summarily dismissed for non-payment of the pre-deposit. 4.2. The appellant challenged the orders of assessment dated 07.03.2019 for Assessment period 2014-15 before the First Appellate Authority wherein total dues raised are as under: Particulars Tax Interest Penalty Total GVAT Rs. 114171/- Rs. 82203/- -- Rs. 196374/- CST Rs. 5937046/- Rs. 4788555/- Rs. 1195053/- Rs. 11920654/- 4.3. The Gujarat Value Added Tax Tribunal after considering the submissions made by both the sides was of the opinion that the appellant was liable to pay Rs. 23,000/- towards pre-deposit and considering the demand raised under the Central Sales Tax Act of Rs. 36,19,8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal is not given any benefit of tax for determination in pre-deposit. Considering the above facts, Tribunal is of opinion that Rs. 36,00,000/- is sufficient amount towards pre-deposit under the demand of CST Act. 5. Learned advocate Mr. Jaimin Gandhi appearing for the appellant submitted that the appellant has no objection in making payment of pre-deposit of Rs. 23,000/- however with regard to the amount of payment of Rs. 36,00,000/- towards pre-deposit it is beyond the financial means of the appellant and the appellant would be rendered remedy-less only not able to pay the pre-deposit amount. It was submitted that if the appellant is not able to produce the requisite statutory forms for availing the benefit of the reduced rate of tax, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax. The Tribunal has passed an order requiring the appellant to deposit Rs. 36,00,000/- out of the total remaining demand of Rs. 36,19,825/-. Therefore we are of the opinion that the Tribunal has exceeded its jurisdiction in passing the order of pre-deposit without considering the fact that if the appellant is required to pay almost entire amount of the outstanding dues then the very purpose of pre-deposit would be frustrated. Therefore we are of the opinion that as the appellant is ready and willing to deposit Rs. 5,00,000/- to show the bona fides and to enable the appellant to furnish the statutory forms in the remaining period of pre-deposit, the interest of justice would be served if the amount of pre-deposit is reduced to Rs. 5,23,000/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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