2014 (9) TMI 73

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....ssatisfied with the impugned judgment and order passed by the learned Gujarat Value Added Tax Tribunal, Ahmedabad (hereinafter referred to as "Tribunal") dismissing the appeal for nonpayment of pre-deposit amount of 60% of the tax demanded of Rs. 27,89,167/, the appellant has preferred the present tax appeal. 3. We have heard Shri Kaji, learned advocate appearing on behalf of the appellant and Shri Jaimin Gandhi, learned AGP appearing on behalf of the respondent State of Gujarat. It appears that the Assessing Officer confirmed the total demand of Rs. 1,31,21,680/- against the appellant herein, out of which Rs. 27,89,167/was towards the tax demand, Rs. 19,76,125/- towards interest and Rs. 85,56,388/- towards penalty. 4. Feeling aggriev....

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....ears and suffering from ill health. It is submitted that because of his ill-health, the business had to be closed since 2008-09. He has submitted that even the residential building of the appellant where he was staying has collapsed and since 2012, he is staying in a rented premises at the monthly rent of Rs. 1000/. Therefore, it is requested to reduce the amount of pre-deposit so that the appellant can comply with the same and its appeal can be considered on merits. 6. Shri Jaimin Gandhi, learned AGP appearing on behalf of the respondent has requested to pass appropriate order, however has requested to consider the interest of the Revenue also. 7. Having heard learned advocate appearing on behalf of the respective parties and conside....

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....al on merits as well as the order passed by the first Appellate Authority dismissing the appeal on the ground of non-deposit of pre-deposit are hereby quashed and set aside and the matter is remanded to the file of the learned first Appellate Authority, directing the first Appellate Authority to decide and dispose of the said appeal in accordance with law and on merits, however on condition that the appellant shall deposit a total sum of Rs. 10,00,000/- with the Department, as a pre-deposit. It is reported that the appellant has already deposited a sum of Rs. 2,75,000/. Therefore, the appellant to deposit the balance amount i.e. Rs. 7,25,000 [Rs.10,00,000 - Rs. 2,75,000] as pre-deposit. to be deposited within a period of six weeks from toda....