2016 (7) TMI 220

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....ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. The petitioner has challenged the order dated 14.03.2016 passed by the Gujarat Value Added Tax Tribunal ('the Tribunal' for short) in following background: 2. The petitioner is manufacturer dealer of glass items. According to the petitioner, the Company had sold certain items to Rajasthan based purchaser viz. M/s. Sun India Impe....

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....posit the entire tax plus interest amount of Rs. 40,85,268/- by way of predeposit by 30.12.2015. Since, the petitioner could not do so, the petitioner's appeal was dismissed by order dated 06.01.2016. 4. Against this order of the Appellate Authority, the petitioner preferred further appeal before the Tribunal. The Tribunal passed an order dated 12.02.2016 and directed the petitioner to make p....

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....(4) For compliance of this order and production Challan showing the payment made, the hearing of this appeal is adjourned to 18/04/2016." 5. It is this order the petitioner has challenged in this petition. 6. Having heard learned Counsel for the parties and having perused the documents on record, we are of the opinion that the petitioner should be given an opportunity to pursue first appeal bef....

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....s per the direction by the Tribunal, this shall be treated as their fulfillment of predeposit condition before the first Appellate Authority, who shall hear the petitioner's appeal on merits. For such purpose, the order of the Tribunal dated 14.03.2016 is reversed. We also set aside the order dated 06.01.2016 passed by the Appellate Authority, under which the petitioner's appeal was dismis....