2014 (9) TMI 904

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..... FOR THE APPELLANT : MR JEEVAN R VASAVE, ADVOCATE FOR THE RESPONDENT : MR CHINTAN DAVE, ASSISTANT GOVERNMENT PLEADER JUDGEMENT Per: Harsha Devani: 1. Rule. Mr. Chintan Dave, learned Assistant Government Pleader, waives service of notice of rule on behalf of the respondents. 2. This petition is directed against the order dated 24.2.2014 passed by the Gujarat Value Added Tax Tribu....

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....on merits. The petitioner carried the matter in appeal before the Tribunal, which dismissed the appeal on the ground of non-payment of the pre-deposit amount which has given rise to the present petition. 6. Mr. J.R. Vasave, learned advocate for the petitioner submitted that subsequent to the order passed by the Tribunal dismissing the appeal, the petitioner has deposited the entire pre-deposit ....

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.... is apparent that the second appeal preferred by the petitioner before the Tribunal came to be dismissed for non-payment of the predeposit amount of tax as well as interest. Subsequently, the petitioner has deposited the entire pre-deposit amount as directed by the Tribunal. Under the circumstances, the interests of justice would best be served, if the appeal preferred by the petitioner before the....