2014 (9) TMI 849

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....stice M. R. Shah) 1. What is challenged in the present petition is the order passed by the learned Gujarat Value Added Tax Tribunal, Ahmedabad, Dated : 16.12.2013 / 17.01.2014, in Second Appeal No.992 of 2013, whereby, on non-deposit of the pre-deposit amount, i.e. 60% of the tax amount, as directed by the learned Tribunal earlier, said Tax Appeal has been dismissed. 2. At the outset, it is requ....

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....missed the appeal on the ground of non-deposit of pre-deposit amount. Feeling aggrieved and dissatisfied with the order passed by the learned Tribunal, the petitioner preferred the present Special Civil Application. 3. After the matter was argued for sometime, learned Advocate appearing on behalf of the petitioner, requested that some more time, i.e. of four weeks, be granted so as to enable the ....

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....umstances of the case and so as to see that the First Appeal preferred by the petitioner is heard, decided and disposed of in accordance with law and on merits, we grant further time to the petitioner to deposit / make the payment of 60% of the tax demand (as directed earlier by the Tribunal)within a period of FOUR WEEKS from today and on such deposit being made, the First Appellate Authority is d....