2020 (8) TMI 291

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....ICE J.B.PARDIWALA Appearance: Mr. Anand Nainawati(5970) for the Petitioner(s) No. 1 for the Respondent(s) No. 1,2,3,4   ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. By this writ application under Article 226 of the Constitution of India, the writ applicant, a Company engaged in manufacturing and trading of petrochemicals and registered with the Gujarat Value Ad....

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....ders dated 03.07.2020 of the respondent No.2 and direct the respondent No.2 to restore the appeals filed by the petitioner and admit the same without insisting on any further pre-deposit and provide a hearing to the petitioner, before any order is passed; (c) That pending the hearing and final disposal of this petition, stay the operation of the impugned recovery order dated 24.06.2020 pa....

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....uch into the facts of this litigation as the controversy is in a narrow compass. 3. It appears that the writ applicant preferred First Appeals before the Appellate Authority under the GVAT Act against the assessment orders. The First Appellate Authority declined to entertain the said appeals as the writ applicant failed to pay 20% of the total liability towards predeposit as a condition precede....

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....it an additional amount of Rs. 60,00,000/- (Rupees Sixty Lac only) with the department so as to give the writ applicant an opportunity to argue his appeal on merits. We are of the view that the ends of justice would be met if we direct the writ applicant to deposit an additional amount of Rs. 60,00,000/- (Rupees Sixty Lac only) with the department towards the pre-deposit. 5. Having heard the le....