Pre-deposit in revision proceedings cannot be imposed absent express statutory authority, and dismissal for non-compliance fails.

In revisional proceedings under the Gujarat Value Added Tax Act, 2003, the Tribunal cannot insist on pre-deposit unless the statute expressly authorises that condition. A pre-deposit requirement imposed under Section 75 was therefore beyond jurisdiction, and a revision dismissed only for non-compliance with that condition could not be sustained. The consequential dismissal was quashed, and the revision was restored to be decided afresh in accordance with law.

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Issues: Whether the Tribunal could insist on pre-deposit while entertaining a revision application under Section 75 of the Gujarat Value Added Tax Act, 2003, and whether the order dismissing the revision for non-compliance could survive.

Analysis: The issue stood covered by an earlier decision holding that Section 75 of the Gujarat Value Added Tax Act, 2003 does not empower the Tribunal to impose a pre-deposit condition for entertaining a revision application, unlike Section 73(4) of the same Act. The present case involved identical facts, and the earlier legal position was applied. Since the pre-deposit direction was beyond the scope of Section 75, the consequential dismissal for non-compliance also could not be sustained.

Conclusion: The pre-deposit condition was held to be impermissible in revision proceedings under Section 75, and the consequential dismissal order was liable to be quashed in favour of the assessee.

Final Conclusion: The revision application was restored to the Tribunal for decision afresh in accordance with law.

Ratio Decidendi: In revisional proceedings under Section 75 of the Gujarat Value Added Tax Act, 2003, the Tribunal has no authority to insist on pre-deposit unless the statute expressly so provides, and a dismissal founded solely on such an impermissible condition cannot stand.

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