2021 (2) TMI 250

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....ll the petitions under Article 226 of the Constitution of India, raised identical and common issues, they were taken up for final hearing and same were heard together and are being disposed of by this common order. 3. The writ applicant has prayed the following reliefs: "A. Your Lordships may be pleased to admit this petition; B. Your Lordships may be pleased to allow this petition; C Your Lordships may be pleased to issue writ of mandamus or any other appropriate writ quashing and setting aside orders dtd 05.02.2016 and 23.12.2015 of Hon'ble Gujarat Value Added Tax Tribunal at Ahmedabad in Second Appeal No. 965 to 967 of 2015 as well as order dated 25.11.2013 passed by Respondent no. 3 above named in Appeal No. 2013-14/GST/146/B-....

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.... applicant failed to make payment of Rs. 7 lakhs for the A.Y. 2004-05 and Rs. 5 lakhs for the A.Y. 2005-06 respectively as amount of pre-deposit within stipulated time. 6. Being aggrieved by the order of summarily dismissal of the appeals by the First Appellate Authority, the writ applicant had preferred Second Appeal Nos. 965 of 2015, 966 of 2015 and 967 of 2015 before the Gujarat Value Added Tax Tribunal. The Tribunal by its common order dated 05.02.2016 dismissed all the three appeals summarily holding that the writ applicant failed to comply with the direction to make payment of Rs. 7 lakhs and Rs. 5 lakhs as pre-deposit fixed by the First Appellate Authority. However, the Tribunal had granted the liberty to the writ applicant to apply....