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TMI Blog2024 (8) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... ay. On condition of deposit of Rs.10.00 lakh within four weeks, the impugned order passed by the Tribunal as well as the first appellate authority are hereby quashed and set aside and the matter is remanded back to the first appellate authority to consider the same on merits. Appeal disposed off. - HONOURABLE MR. JUSTICE BHARGAV D. KARIA AND HONOURABLE MR. JUSTICE NIRAL R. MEHTA Appearance: For the Appellant(s) No. 1: Ms Vaibhavi K Parikh (3238). For the Opponent(s) No. 1: Mr Chintan Dave, AGP. ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Learned advocate Ms. Vaibhavi Parikh for the appellant tendered draft amendment. The same is allowed in terms of the draft. To be carried out forthwith. 2. This Appeal arises out of orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arat Value Added Tax Tribunal was right in law and on facts in holding that the appellant was not entitled to get input tax credit under Section 11 of the GVAT Act on the ground that a vendor s registration was cancelled ab initio and mis-match in the amount of input tax credit as per Form 201A filed by a vendor. (iii) Whether, in the facts and under the circumstances of the case, the Gujarat Value Added Tax Tribunal was right in law and on facts in holding that the appellant was not entitled to get input tax credit under Section 11 of the GVAT Act on the ground that the vendor's registration was cancelled ab initio. (iv) Whether, in the facts and under the circumstances of the case, the Gujarat Value Added Tax Tribunal was right in law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... merely upheld by the Jt. Commissioner (Appeals). On the contrary, the Jt. Commissioner (Appeals) and the Hon'ble GVAT Tribunal dismissed the appeal on the ground of non-payment of pre-deposit. The said action of the lower authorities is in gross violation of principles of natural justice. (vii) Whether in the facts and under the circumstances of the case, the Gujarat Value Added Tax Tribunal was right in law and on facts in not following all the judgments relied upon by the appellant and not discussing as to how they are not applicable to the case of the appellant. 5. Learned advocate Ms. Parikh submitted that the assessment order was passed without giving any opportunity to the appellant to meet with the ground of disallowance of Input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o place on record the evidence for movement of goods and transactions but the same was not provided and thereafter the assessment order was passed on 23rd March, 2018. It was, therefore, submitted that the appellant was put to notice for cancellation of ab initio registration of H.L. Enterprise by the Assessing Officer, however no documents were provided by the appellant and accordingly the assessment order was passed. 7. Be that as it may. We are concerned with the impugned order passed by the Tribunal, whereby Second Appeal filed by the appellant is dismissed on the ground of non-payment of pre-deposit amount at the rate of 20% of the tax amount. 8. Considering the audited balance-sheet of the appellant for the year ended on 31st March, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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