9911796707
TMI Blog2024 (10) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... s Court for quashing and setting aside the judgement and orders dated 25th August 2023 and 29th September 2023 passed by the Gujarat Value Added Tax Tribunal (for short, "the VAT Tribunal"), whereby the petitioner was directed to pre-deposit of Rs. 29,00,000/- (Rupees Twenty Nine Lakh only) within a period of one month and thereafter, dismissed the Revision Application for non-compliance of direction of pre-deposit of Rs. 29,00,000/-. [2] The brief facts of the case can be stated as under: [2.1] The petitioner is into the business of trading in cotton and other agricultural commodities. The petitioner is duly registered as a dealer under the provisions of the Gujarat Value Added Tax Act, 2003 (for short, "the VAT Act"). [2.2] The case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 29th September 2023 for non-compliance of the direction towards pre-deposit. [3] Being aggrieved and dissatisfied with the aforesaid, the petitioner has approached this Court with this petition. [4] We have heard learned advocate Mr. Apurva Mehta for the petitioner and learned advocate Mr. Raj Tanna for the respondents. [5] As the issue involved in this petition with regard to whether the VAT Tribunal was justified in directing the petitioner to pre-deposit the outstanding tax amount in the revisional proceedings filed under Section 75 of the VAT Act is already decided by this Court in the case of M/s. Laxmi Dye Chem vs. State of Gujarat [R/Special Civil Application No.10040 of 2023 and allied matter decided on 6th December ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal, being contrary to the provisions under Section 75 of the GVAT Act, is hereby quashed and set aside. As a consequence, the order dated 30th June 2023 passed by the Tribunal for noncompliance of order dated 21st March 2023 is also required to be quashed and set aside, and is, accordingly, quashed and set aside. The Revisions Applications Nos.28 and 29 of 2021 filed by the petitioner are ordered to be restored to the file of the Tribunal." [6] The aforesaid proposition of law in the case of M/s. Laxmi Dy Chem (supra) could not be disputed by the learned A.G.P. and the facts of the present case and the facts in the case of M/s. Laxmi Dy Chem (supra) are identical in nature and similar and thereby, following the aforesaid proposition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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