2018 (2) TMI 313

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.... : KUNTAL A PARIKH, ADVOCATE COMMON ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. In all these appeals under section 78 of the Gujarat Value Added Tax, 2003 (hereinafter referred to as "the Act") the appellant State of Gujarat has challenged the common order dated 17.04.2017 passed by the Gujarat Value Added Tax Tribunal, Ahmedabad (hereinafter referred to as "the Tribunal"), ....

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....red four appeals before the first appellate authority, which dismissed the appeals on the ground of nonpayment of predeposit. Being aggrieved, the respondent preferred the above four second appeals before the Tribunal. 3. By the common impugned order, the Tribunal has allowed the second appeals by setting aside the order passed by the first appellate authority with a direction to the first appe....

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....d by the appellant, the first question is that the second appeals have been heard on merits though the first appeals were dismissed on the ground of nonpayment of predeposit. In this regard a perusal of the impugned order reveals that the Tribunal has restricted its finding on the question of predeposit and has not gone into the merits of the assessment order. Under the circumstances, the first qu....

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....ribunal was as regards the payment of predeposit. As to what should be the amount of predeposit is a matter of discretion, so long as such discretion has been reasonably exercised after applying mind to the circumstances of the case at hand. In the present case, the Tribunal has exercised its discretion and has held that the amount deposited is sufficient for admission and stay. The order passed b....