2015 (9) TMI 579

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....ided and disposed of vide this common judgment and order. [2.0] That against the order passed by the first Appellate Authority raising the demand under the Gujarat Value Added Tax Act, 2003 (hereinafter referred to as "VAT Act") and the Central Sales Tax Act, 1956 (hereinafter referred to as "CST Act") for the year 2008-09 and 2009-10 to the tune of Rs. 8,82,80,472/-, which inter alia includes the tax demand of Rs. 1,87,80,269/-, the appellant - dealer preferred appeals before the first Appellate Authority - the learned Deputy Commissioner of Commercial Tax, Appeal3, Circle-8, Mehsana. That the first Appellate Authority passed an order directing the common appellant - dealer to deposit 25% of the total demand raised as pre-deposit. On the ....

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....ly make 7.5% as pre-deposit for tax taken and entertainment of the appeal. It appears that the appellant deposited a further sum of Rs. 10 lacs. Thus, the petitioner had by now deposited a total sum of Rs. 14 lacs against the pre-deposit of Rs. 20 lacs. That the aforesaid two tax appeals came up for hearing before this Court and as the appellant had not challenged the original orders dated 23.09.2013 and 25.11.2013 passed by the learned Tribunal by which the dealer was directed to deposit a total sum of Rs. 20 lacs as pre-deposit, learned advocate appearing for the appellant withdrew the aforesaid two appeals with a liberty to file fresh appeals challenging the orders dated 23.09.2013 and 25.11.2013 passed by the learned Tribunal as well as....