2023 (9) TMI 1005

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....RGAV D. KARIA Appearance: Mr Tushar Hemani, Senior Advocate With Ms Vaibhavi K Parikh(3238) For The Appellant(S) No. 1 For The Opponent(S) No. 2,3 For The Opponent(S) No. 1 : Ms Shrunjal Shah, Asst Government Pleader/PP ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. By these tax appeals, under Section 78 of the Gujarat Value Added Tax Act, the appellant has chal....

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.... Appellate Authority who by order dated 24.03.2020 dismissed the appeals for failure of the appellant to deposit the amount of pre-deposit. The appellant, therefore, preferred Second Appeal before the Tribunal with a contention that the appellant has a very good prima facie case as the appellant has not claimed any major benefit out of the alleged circular transactions due to which the input tax c....

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....m today; • Rs. 50 lakhs before 31.10.2023; • Rs. 1 crore before 30.11.2023. 3.2 It was further submitted that the appellant is also ready to give an undertaking before this court for the same as well as file a bond before the respondent authority to the satisfaction of the appellate authority with regard to the remaining pre-deposit amount as per the impugned order pas....

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....b) The appellant shall also file an undertaking to the aforesaid effect before this court within a period of one week from today; (c) The appellant shall tender a bond to the satisfaction of the Assessing Officer for the remaining amount of pre-deposit as directed by the Tribunal. (d) In view of above, we are of the opinion that the matter should be remanded to the First Appellat....