TaxTMI 
TaxTMI 
2023 (1) TMI 4
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....o quash and set aside the order dated 08.09.2022 and order dated 20.07.2022 passed by the Gujarat Value Added Tax Tribunal ('the Tribunal' hereinafter) in Second Appeal No.988 of 2019. 2. Briefly stated facts are as follow: 2.1 The petitioner is engaged in the business of reselling auto parts, tyers, tubes, etc. purchased certain goods and exported the same outside the country. 2.2 On 08.08.2012, a surprise visit was made at the business premises of the petitioner by Assistant Commissioner of State Tax, however, according to the petitioner, no evasion was found at the time of search. 2.3 It is the case of the petitioner that Assessing Authority thereafter on 31.03.2016, proceeded to pass assessment order, wherein direction of ce....
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....is case considering the Tax demand Rs.1 Cr. is reasonable and sufficient pre-deposit as per section 73 of the GVAT Act and appellant is directed to make the payment of Rs. 1 Cr. within the period of one month. (7) For compliance the order and production of pre-deposit challan of Rs.1 Cr. and for compliance the order and production of cost challan of Rs. 3,000/- present matter is further adjourned to 08.09.2022. (8) On payment of aforementioned pre-deposit amount, stay against recovery proceedings for the financial year 2011-12 shall come into operation. (9) Registry is directed to place present Second Appeal for compliance the order and production of pre-deposit challan on 08.09.2022." 2.6 Pursuant to the order....
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....uthority, unless an appeal is accompanied by satisfactory proof of payment of tax in respect of which an appeal has been preferred. The proviso to clause 4 makes the picture further clear. The said proviso explicitly gives discretion to the appellate authority to entertain an appeal against the orders as provided under clause (a) or (b) or (c) of sub section 4 of section 73 of the act. Thus, the legislation in its wisdom has reposed discretion upon the appellate authority to entertain an appeal without payment of tax with penalty or in appropriate case on proof of the payment of a smaller sum as the appellate authority may consider reasonable or in an appropriate case on furnishing security by the appellant for such an amount which the appe....
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.... strong prima facie case in his favour." 4.2 He has further submitted that in this case, the issue involved is only with regard to the verification of the export documents. Moreover, the petitioner is a regular exporter and export transactions have been accepted in assessment for other years barring the year in question. Therefore, non-granting of time to the petitioner to produce export documents and proceeded to pass order raising huge demand is also arbitrary and violative of principles of natural justice. The petitioner has also pleaded his inability for pre-deposit on account of COVID-19 pandemic and intermittent lock-down. 5. On the other hand, learned AGP, Mr.Kathiriya has submitted that the Tribunal in order dated 17.01.2017 a....