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TMI Blog2025 (4) TMI 1388X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent State. 2. This Tax Appeal is filed under section 78 of the Gujarat Value Added Tax Act, 2003 (For short "the Act") arising out of order dated 21.09.2022 passed by Gujarat Value Added Tax Tribunal (For short "the Tribunal" in Second Appeal No. 610 of 2021 proposing the following questions of law : "i) Whether Ld. Tribunal is justified in dismissing the Second Appeal for non-payment of pre-deposit, especially when the Appellant has already made pre-deposit in the First Appeal? (ii) Whether the Ld. Tribunal is justified so as to exceed the pre-deposit amount to an extent of the entire tax demand? (iii) Whether the Ld. Tribunal is justified in increasing the pre-deposit amount in Second Appeal in comparison with the pre-deposit a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty. 6. The appellant could deposit only Rs. 50,000/- on 01.08.2022 in compliance of the order dated 17.06.2022 passed by the Tribunal. 7. The appellant also preferred Special Civil Application No. 17564/2022 challenging the said order of pre-deposit, however, the same was withdrawn so as to prefer Tax Appeal under section 78 of the VAT Act which was permitted by this Court vide order dated 14.09.2022. The appellant thereafter prayed for further time before the Tribunal to deposit the remaining amount. However, the Tribunal by order dated 21.09.2022 dismissed the appeal observing as under: "5) Considering the submission of both the parties it is crystal clear that this Tribunal has passed an order of pre-deposit on dated 17.06.2022 and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al of the appellant and as such, the appellant is prevented from availing the opportunity to make submissions on merits of the case. 9. In view of above submission by the learned advocate Mr. Jain, the interest of justice would be served, if the order passed by the Tribunal for pre-deposit of Rs. 3,00,000/- is modified. 10. Therefore, we modify the order of the Tribunal by giving credit of Rs. 1,30,000/- deposited by the appellant before the First Appellate Authority, reduce the pre-deposit amount to Rs. 1,70,000/-. As the appellant has deposited Rs. 50,000/- before the Tribunal, the Appellant is directed to deposit Rs. 1,20,000/- towards pre-deposit within a period of four weeks from today. On deposit of Rs. 1,20,000/- within four weeks, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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