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of <h1>Court quashes orders, restores appeal, grants waiver, allows appeal without payment.</h1> <h3>LAXMI GROUP OF AGENCIES Versus DEPUTY COMMISSIONER OF COMMERCIAL TAX & 1</h3> LAXMI GROUP OF AGENCIES Versus DEPUTY COMMISSIONER OF COMMERCIAL TAX & 1 - TMI Issues Involved:1. Dismissal of the appeal by the Joint Commercial Tax Commissioner.2. Non-consideration of the petitioner's application for waiver of payment of tax.3. Applicability of the decision in the case of Nestle India Limited v. Deputy Commissioner of Commercial Tax.Detailed Analysis:1. Dismissal of the Appeal by the Joint Commercial Tax Commissioner:The petitioner challenged the order dated 30.11.2015 by the Joint Commercial Tax Commissioner, which dismissed the appeal against the assessment order dated 23.03.2015. The assessment order assessed the petitioner's VAT liability for the sale of Maggi Noodles at Rs. 32,17,740/- plus interest and penalty amounting to Rs. 61,78,061/-. The petitioner's appeal was dismissed due to non-production of proof of payment and non-appearance during the last adjournment. The court found that the first appellate authority dismissed the appeal without considering the petitioner's application for waiver of the pre-deposit.2. Non-consideration of the Petitioner's Application for Waiver of Payment of Tax:The petitioner sought a waiver of the pre-deposit under section 73 of the Gujarat Value Added Tax Act (GVAT Act), citing a precedent where Maggi Noodles were classified as 'Sev' and hence, tax-exempt. Despite the petitioner bringing this to the attention of the first appellate authority, the application for waiver was ignored, and the appeal was dismissed solely on the grounds of non-payment and non-appearance. The court highlighted that the first appellate authority was obligated to consider the waiver application and provide reasons for its decision, which it failed to do.3. Applicability of the Decision in the Case of Nestle India Limited v. Deputy Commissioner of Commercial Tax:The petitioner relied on the judgment dated 07.05.2015 in the case of Nestle India Limited, where the court held that Maggi Noodles are tax-exempt. The petitioner argued that this decision should apply to their case, thus warranting a waiver of the pre-deposit. The court noted that the first appellate authority disregarded this precedent and failed to consider it while deciding on the waiver application. The court concluded that the petitioner had made a prima facie case for a total waiver based on this precedent.Conclusion:The court allowed the petition, quashing the impugned orders dated 30.11.2015 and 23.03.2015. The appeal was restored, and the application for waiver of the pre-deposit was granted. The court ordered that the appeal be entertained without the payment of tax and penalty.
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