2014 (4) TMI 1034

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....merits on remand by the Appellate Authority, pursuant to the common judgment and order passed by the learned Gujarat Value Added Tax Tribunal passed in Second Appeal Nos.327 to 330 of 2010, we have heard the present appeals for final disposal today with the consent of the learned advocates for the respective parties. 2.0. Shri Jaymin Gandhi, learned Assistant Government Pleader accepts the copy of the present appeals and waives service of notice of Rule on behalf of the respondent. 3.0. That the common appellant is carrying out the business of reselling as well as manufacturing of edible oil. That the Sale Tax Officer assessed the appellant for the years 200203 and 200304. That the Sales Tax Officer issued the notice in form no.36 for ass....

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....No. 12 to 15 of 2012 in aforesaid Second Appeals No. 327 of 330 of 2010 seeking restoration of aforesaid appeals. That the said application came to be rejected by the Tribunal by common order dated 10.1.2012. It appears that common appellant, did not comply with the order of deposit / payment of Rs. 22,96,969/as ordered by the Tribunal while passing the order dated 9.9.2010 and after a period of approximately 3 years, the appellant submitted the Miscellaneous Application Nos.5 to 8 of 2013 requesting the Tribunal to grant 48 monthly installments for making the payment of Rs. 22,96,969/. By impugned order dated 11.3.2013, learned Tribunal has dismissed the aforesaid application mainly on the ground that thereafter after more than three years....

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....ed to the Appellate Authority on payment of Rs. 22,96,969/as far as back on 9.9.2010, no further recovery proceedings have been initiated till date pursuant to the order of assessment. 5.0. Shri Gandhi, learned Assistant Government Pleader while opposing the present appeals has vehemently submitted that as such the appellant was required to make the payment of Rs. 22,96,969/ as far as back in the month of September 2010 which was pre condition of considering the appeal of the appellant on merits by the Appellate Authority, the appellant did not deposit / make the payment of aforesaid amount and in fact submitted Miscellaneous Application for installments in making the payment of aforesaid amount of Rs. 22,96,969/only in 2013 and therefore,....

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.... non payment of pre deposit. It it true that as such the appellant ought to have approached the learned Tribunal for installments at the earliest and ought not to have waited till 2013. However, considering the fact that the question is only with respect to the predeposit and appellant shall be given an opportunity to submit the case on merits, in the facts and circumstances of the case, we are of the opinion that on payment of interest at the rate of 10% p.a. from 9.9.2010 till actual payment is made, the appellant may be given further six months time to make the payment of Rs. 22,96,969/and on that appeal shall be decided by the appellate authority on merits. It is required to be noted at this stage that as stated by Shri Tanvish Bhatt, l....