https://www.taxtmi.com/caselaws?id=419187 Where a second appeal is withdrawn to pursue an amnesty scheme but the scheme benefit is not ultimately obtained, the Gujarat HC held that the withdrawal should not leave the litigant without a remedy. The Court found that, in these peculiar facts, the withdrawal order deprived the applicant of adjudication on merits, especially after substantial deposits had already been made. It quashed the withdrawal order, restored the second appeal to the Tribunal's original file, and directed that no further pre-deposit be insisted upon for hearing the appeal on merits. en-us Wed, 02 Mar 2022 00:00:00 +0530 Sat, 05 Mar 2022 07:57:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419187 Where a second appeal is withdrawn to pursue an amnesty scheme but the scheme benefit is not ultimately obtained, the Gujarat HC held that the withdrawal should not leave the litigant without a remedy. The Court found that, in these peculiar facts, the withdrawal order deprived the applicant of adjudication on merits, especially after substantial deposits had already been made. It quashed the withdrawal order, restored the second appeal to the Tribunal's original file, and directed that no further pre-deposit be insisted upon for hearing the appeal on merits. Case-Laws VAT and Sales Tax Wed, 02 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419187