2024 (3) TMI 843

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....filed under section 78 of the Gujarat Value Added Tax Act, 2003 (for short 'the GVAT Act'), the appellant has challenged the order dated 20.12.2021 passed by the Gujarat Value Added Tax Tribunal (for short 'the Tribunal') in Second Appeal Nos. 252 and 253 of 2021 whereby, for the period of 2011-12 and 2013-14, the appellant was directed to make pre-deposit under section 73(5) of the GVAT Act as a condition to proceed with the matters on merits filed under section 73 of the GVAT Act. 3. The appellant challenged the order passed by the State Tax Officer (3) Unit-9 Ahmedabad (for short 'the Assessing Officer') being assessment order dated 30.03.2016 for Assessment Years 2011-12 and 2013-14 by filing first appeals. The Deputy Commissioner of S....

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....h M/s. Nirman Life Science and M/s. Aims Biotech and has invited the attention of the Court that in both the cases, assessment orders are verbatim except change of figures. Aims Biotech Date Nirmal Life Science Date A search was conducted at the business premises of the appellant 17.11.2015 A search was conducted at the business premises for the appellant 17.11.2015 Show cause notice issued for personal hearing. 02.01.2016 Show cause notice issued for personal hearing 02.01.2016 Reminder notice issued for personal hearing 22.02.2016 Reminder notice issued for personal hearing 22.02.2016 Assessment order passed by the assessing authority i.e. Lrd. Assistant Commissioner of State Tax, Unit-11, Ahmedabad stating that taxpa....

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....ttention of the Tribunal with regard to the order passed in case of the appellant. 8. The Tribunal has also imposed the cost of Rs. 6000/- upon the appellant while passing aforesaid order which reads as under: "Order Second Appeal Nos. 254 and 255 of 2021 are hereby allowed. A. The orders of the First Appellate Authority-learned Deputy Commissioner of State Tax, Appeal-1, Ahmedabad dated 28.12.2020 are hereby quashed and set aside. The matters are remanded back to the First Appellate Authority for fresh hearing at this stage and the First Appellate Authority is hereby directed to determine pre-deposit as per section 73 of the GVAT Act. B. Appellant is hereby directed to pay Rs. 6000/- within the period of one month and produced c....