TaxTMI 
TaxTMI 
2016 (4) TMI 274
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....unal"), whereby the Tribunal has directed the petitioner to make a predeposit of Rs. 10,00,000/- under the Gujarat Value added Tax Act, 2003 (hereinafter referred to as "the GVAT Act") and Rs. 1,00,000/- under the Central Sales tax Act, 1956 (hereinafter referred to as "the CST Act") as well as the order dated 19.10.2015, whereby the Tribunal has dismissed the second appeals preferred by the petitioner on account of non- payment of pre-deposit, as directed vide order dated 18.9.2015. 2. It is the case of the petitioner as averred in the petition that it is engaged in the business of dealing with tax free goods covered by Schedule I of the GVAT Act. The Assistant Commissioner of Commercial Tax passed an ex-parte assessment order dated 29.....
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....e assessment of the record with regard to tax free sales for the years 2008-09 and 2010-2011. It appears that the petitioner filed an affidavit before the Tribunal stating that the documents were lying at the premises of one Director, Mr. Sanjay Patel, and could not be produced before the lower authorities as the Bank of India has attached the premises and no one was permitted to enter the said premises. It is the case of the petitioner that it had clearly stated the reasons for not producing the documents in the affidavit, but the Tribunal, without considering the true purport of the affidavit, vide impugned order dated 18.9.2015, held that there was no ground to interfere with the order of pre-deposit of Rs. 10,00,000/- under the GVAT Act....
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.... is not liable to pay any tax under the GVAT Act or CST Act. Therefore, the Tribunal is not justified in upholding the order passed by the first appellate authority and directing the petitioner to deposit Rs. 10,00,000/- under the GVAT Act. It was submitted that the petitioner being in dire financial constraints is not in a position to deposit the amount as directed by the Tribunal, and that the matter is required to be restored to the Tribunal for reconsidering the question of pre-deposit afresh, after giving the petitioner an opportunity of hearing and of producing documentary evidence in support of its case. It was, accordingly, urged that the petition deserves consideration. 4. This court has considered the submissions advanced by th....
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....tion (4) of section 73 of the GVAT Act, however, carves out an exception by vesting in the Tribunal the discretion to entertain an appeal, if it thinks fit, for reasons to be recorded in writing, inter alia, without payment of tax with penalty (if any) or, as the case may be, of penalty. Thus, no dealer can demand as a matter of right that his appeal should be heard without payment of tax or penalty and it is for such dealer to satisfy the Tribunal that a case has been made out for total exemption from payment of tax with penalty. However, the Tribunal, while considering an application for waiver of tax and penalty for the purpose of hearing the appeal is required to exercise discretion in a judicious manner. 6. Adverting to the facts of....