2016 (12) TMI 191

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....) 1. Feeling aggrieved and dissatisfied with the impugned orders dated 06/11/2015 and 15/12/2015 passed by the learned Gujarat Value Added Tax Tribunal at Ahmedabad (hereinafter referred to as "the learned tribunal") in Second Appeal No.815/2015 by which the learned tribunal has dismissed the said Appeal preferred by the petitioner herein on the ground of non deposit of the pre-deposit of Rs. 15 ....

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....rst Appellate Authority while deciding the Appeal, which has been dismissed on the ground of non appearance of the petitioner and on the ground of non payment of the amount of pre-deposit. However, having heard the learned advocates appearing on behalf of the respective parties and in the facts and circumstances of the case and the controversy involved, we are of the opinion that instead of Rs. 15....