2019 (1) TMI 362

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.... service of notice of rule on behalf of the respondent. 3. Having regard to the controversy involved in the present case which lies in a very narrow compass, with the consent of the learned advocates for the respective parties, the matter is taken up for final hearing today. 4. By this petition under Article 226 of the Constitution of India, the petitioner has challenged the order dated 02.05.2018 passed by the Gujarat Value Added Tax Tribunal, Ahmedabad (hereinafter referred to as "the Tribunal"), whereby the second appeals preferred by the petitioner have been dismissed on account of non-compliance with the direction of pre-deposit. The petitioner has also challenged the order dated 06.01.2018 passed by the first appellate authority....

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.... directed the petitioner to deposit Rs. 25,00,000/- against the total demand of Rs. 2,49,05,537/- within one month. Insofar as the demand under the Central Sales Tax Act, 1956 is concerned, the Tribunal after considering the copy of the "C" Form produced with the paper book, did not find it necessary to direct the petitioner to deposit any amount as pre-deposit for admission of the second appeal under the CST Act. Thereafter, by the impugned order dated 02.05.2018, the Tribunal dismissed both the second appeals on the ground of non-payment of predeposit despite the fact that in the second appeal under the CST Act, the Tribunal had not issued any direction to make pre-deposit for admission of the said appeal. Being aggrieved, the petitioner ....

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....ideration and disposal in accordance with law. This is because the assessment order came to be passed ex-parte, pursuant to which huge demand of tax, interest and penalty has been confirmed. In the opinion of this court, the petitioner can be put to strict terms for appearing before the Assessing Officer. Besides, even if the petitioner had not participated in the proceedings, the authority concerned should have passed the order on the basis of material already on record and by applying the correct principles of law. There are many arguable points against the order of adjudication. 9. In the above view of the matter, the petition succeeds and is, accordingly, allowed to the following extent: Considering the facts of the case, the impugne....