TaxTMI 
TaxTMI 
2026 (9) TMI 1908
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....r the appellant and learned AGP Mr. Chintan Dave for the respondent nos. 1 and 2. 2. The appeal is filed under Section 78 of the Gujarat Value Added Tax Act, 2003 (for short "The VAT Act") against the order passed by the Gujarat Value Added Tax Tribunal, Ahmedabad (for short "the tribunal") in Second Appeal No. 1033 of 2018 dated 21.02.2019 whereby the Tribunal dismissed the appeal of the appellant for want of compliance of pre-deposit order passed by the Tribunal on 12.10.2018. 3. The appeal is admitted for consideration of the following questions of law: I. Whether the learned Value Added Tax Tribunal was right in law in rejecting the Second Appeal for non-payment of the pre-deposit amount? II. Whether the learned ....
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....fore the Tribunal being Second Appeal No. 1033 of 2018. The Tribunal, vide order dated 12.10.2018, passed the following order: "(4) Considering the rival submissions, facts and circumstances of the case, it appears that the registration number of appellant was cancelled with effect from 31.03.2013. It also appears that the appellant was assessed for assessment period 01.04.2013 to 08.01.2016 as unregistered dealer, thereby appellant is not entitled to benefit of ITC, therefore, total demand raised by the Assessing Authority seems to be just and proper. The reason assigned by the appellant that the password is misused by someone is not the concern of this Tribunal. Considering the facts of the assessment order, it seems that the Ass....
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....compliance of pre-deposit order passed by this Tribunal on 12.10.2018. Any relief granted earlier is hereby vacated with immediate effect." 4.6. In view of the aforesaid order passed by the Tribunal, this Court disposed of the Special Civil Application by observing as under: "Mr. Amit R. Joshi, learned counsel makes a statement that this writ application was filed while the main appeal was pending before the tribunal. The issue raised in the present writ application is with regard to pre-deposit. According to Mr. Joshi, the tribunal has now passed the final order and his client now proposes to challenge the final order passed by the tribunal in appeal. In such circumstances, he does not press this writ application with ....
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....ly undertake before this Hon'ble Court that the Appellant shall remain present before the concerned Assessing Authority and/or Appellate Authority, as and when required or directed, for the purpose of hearing and disposal of the proceedings and co-operate to the concerned authority. 4. I further undertake that the Appellant shall extend full and necessary cooperation to the concerned Assessing Authority/Appellate Authority in the proceedings and shall furnish such documents, information, explanations and other particulars as may be lawfully required in connection with the proceedings. 5. I further undertake that the Appellant shall not seek unnecessary, unwarranted or avoidable adjournments and shall make all sincere a....
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....al remedies available to the Petitioner. 11. I state that the present undertaking is being furnished before this Hon'ble Court in good faith and with a view to assuring the Court that the Petitioner shall extend full cooperation to the concerned authority for completion of the assessment and/or appellate proceedings. 12. I further undertake that the Appellant shall comply with any further direction that may be issued by this Hon'ble Court from time to time in relation to the aforesaid proceedings. 13. I therefore respectfully pray that this Hon'ble Court may be pleased to take the present Undertaking on record and pass such further orders as may be deemed fit and proper in the facts and circumstances o....