2015 (5) TMI 450

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....l K Sevak, Adv. For the Respondent : Mr Kashyap Pujara, AGP ORDER (Per Honourable Mr. Justice Akil Kureshi) 1. The petitioner has challenged an order dated 22.3.2013 passed by the Gujarat Value Added Tax Tribunal ('the Tribunal' for short) rejecting the rectification applications of the petitioner. 2. Briefly stated, the facts are that against separate orders of assessments,....

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....uired the petitioner to deposit a sum of Rs. 24 lacs towards all the four appeals. Before the Tribunal, advocate for the petitioner had submitted that if the amount of deposit is reduced to Rs. 24 lacs, the petitioner would deposit the same within two days. On such basis, the Tribunal passed the following order : "1. These second appeals are hereby allowed, the appellate orders as well as the a....

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....ssed the impugned order. The Tribunal noted that against the petitioner's willingness to deposit sum of Rs. 50 lacs during the appellate proceedings, the Tribunal reduced such requirement to Rs. 24 lacs on the say of the petitioner. The petitioner's advocate had assured the Court that such amount would be deposited within two days from the date of order. Instead of making good such deposit....

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....he Tribunal, the petitioner had requested for a remand to enable the petitioner to take benefit of amnesty scheme. While accepting such request, the Tribunal imposed precondition. Such condition was as suggested by the counsel for the petitioner. Amount required to be deposited was less than half of the petitioner had agreed before the first appellate authority. In fact, it was stated that such am....