2020 (1) TMI 576

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....(s) No. 1 for the Opponent(s) No. 1 ORAL ORDER (PER : MS. HARSHA DEVANI) 1. By this appeal, under section 78 of the Gujarat Value Added Tax Act, 2003 (hereinafter referred to as the "GVAT Act"), the appellant - State of Gujarat has challenged the order dated 28th March, 2019 passed by the Gujarat Value Added Tax Tribunal, at Ahmedabad (hereinafter referred to as "the Tribunal") in Seco....

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....ication for waiver of pre-deposit; however, the first appellate authority directed the respondent to deposit an amount of Rs. 12 lakhs towards pre-deposit. 3. Pursuant thereto, the respondent deposited an amount of Rs. 6,25,000/- and prayed for time to pay the balance amount of Rs. 5,75,000/-. Thereafter, the respondent requested the first appellate authority to waive the balance amount of pre-....

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....can be seen from the impugned order passed by the Tribunal, there is not even a whisper therein with regard to condonation of delay. From the submissions made by the learned Government representative before the Tribunal, it is evident that no submission has been made as regards the condonation of delay. It therefore, appears that the delay was probably condoned prior to the second appeal being tak....