2019 (8) TMI 1360

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....Tax Act, 2003 (for short "the GVAT Act) are at the instance of the assessee and are directed against the common order dated 09.08.2018 passed by the Gujarat Value Added Tax Tribunal at Ahmedabad (for short "the Tribunal") in the Second Appeals Nos. 221 to 226 of 2018 for the Assessment Year 2013-14, 2014-15 and 2015-16. These appeals arise out of the common impugned judgement above referred and hence decided by this common order. 2. The assessee has proposed the following common substantial questions of law in these appeals : "(i) Whether the Hon'ble Tribunal has committed substantial error of law in directing appellant to pay the amount of pre-deposit even though the appellant was not required to pay such amount in light of law....

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.... Vishveshkumar were impounded. On 21.01.2016, during the process of investigation, the computer and hard-disc were taken for backup and mirror copy and working copy of the computer data were obtained by the computer expert. 3.3 The assessee was served with the notice for audit for the Assessment Year 2014-15. The show-cause notice was also served to the assessee on 27.01.2017 for providing him an opportunity to file reply with regard to defence and relevant documents. According to the Deputy Commissioner of Commercial Tax, Circle-2, Ahmedabad, the assessee had obtained the refund to the tune of Rs. 1,08,80,598/- on producing fake documents, so he was charged with a penal interest of Rs. 44,67,777/-. The Assessing Officer had held that th....

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....e department is more than the demand raised by the Tribunal for pre-deposit. 5. Heard the learned advocate for the respective parties and considered the materials on record. Considering the facts and circumstances of the case, it appears that the assessee is desirous to pursue its First Appeals against the order of the assessment. It is an admitted fact that more than Rs. 20,00,000/- of refund is withheld by the department which was virtually the amount of the assessee. The appellant assessee to make an application before the First Appellate Authority to treat the refund amount lying in his credit as pre- deposit and the First Appellate Authority to pass order to treat the said refund as pre-deposit. Under the circumstances, there is sub....