2017 (1) TMI 1116

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....VOCATE FOR THOPPONENT : MR HARDIK VORA, AGP ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE M.R. SHAH) [1.0] As common question of law and facts arise in these group of Appeals they are disposed of by this common judgment and order. [1.1] In all these Appeals respective common appellant - dealer /assessee has challenged the impugned common judgment and order passed by the learned Gujarat Value A....

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....aforesaid amount of pre-deposit first appellate authority dismissed the Appeals on the ground of non payment of pre-deposit amount. Feeling aggrieved and dissatisfied with the order passed by the first appellate authority dismissing the Appeals on the ground of non payment of pre-deposit, common appellant preferred three Appeals before the learned tribunal. Number of submissions were made on meri....

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....nsidering the issue involved against the assessment orders, more particularly, the question with respect to limitation raised and considering the fact that the appellant - Company at the relevant time was before BIFR and thereafter the Reference being dismissed, the appellant - Company was before AAIFR and considering the financial condition of the appellant - Company, we are of the opinion that i....

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....ng. On the aforesaid deposit of Rs. 50 lakhs as pre-deposit within a period of two months as observed hereinabove, Appeals before the learned tribunal shall stand disposed of, provided the aforesaid amount of Rs. 50 lakhs is deposited within a period of two months from today as observed hereinabove. It goes without saying that if the aforesaid amount of Rs. 50 lakhs is not deposited by the appella....