2016 (11) TMI 415

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....H WITH MR TUSHAR P HEMANI, ADVOCATE ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE M.R. SHAH) 1. Feeling aggrieved and dissatisfied with the impugned judgment and order passed by the Gujarat Value Added Tax Tribunal, Ahmedabad {for short "Tribunal") passed in Second Appeal No.365 of 2011 by which the learned Tribunal has allowed the said appeal preferred by the respondent - assessee and has quash....

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....tentions on behalf of the appellant-State that as the appeal before the learned Tribunal was against the order passed by the first appellate authority, the learned Tribunal ought not to have decided the appeal on merits and ought not to have restricted the issue of pre-deposit only. Therefore, considering the decision of the Hon'ble Supreme Court in th case of Commissioner of Central Excise, C....

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....on identical issues/questions, the High Court has seized with the matter, the learned Tribunal has decided the appeal on merits. 5. Now so far as whether in an appeal against the order passed by the first appellate authority dismissing the appeal on the ground of non-deposit of pre-deposit, the learned Tribunal could have decided the appeal on merits is concerned, the said issue is now not res in....

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....at case the learned Tribunal ought not to have decided the said question on merits, more particularly, when before the High Court, the decision of the learned Tribunal taking a contrary view against the assessee  was at large. The appropriate procedure would have been to stay the hands still the similar same questions have been answered by the High Court. 8. Be that it may, as the appeal bef....