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Dars Automobiles Incorporation v/s State of Gujarat

    Tax Appeal Nos. 450 of 2015, 451 of 2015, 452 of 2015 & Civil Application (OJ) Nos. 498 of 2015, 499 of 2015, 500 of 2015

    Decided On, 10 August 2015

    At, High Court of Gujarat At Ahmedabad


    For the Appellant: S.P. Majmudar, Advocate. For the Respondent: Vacha Desai, A.G.P.

Judgment Text

A.J. Desai, J.

1. These three appeals under Section 78 of the Gujarat Value Added Tax Act, 2003 have been filed by the assessee challenging the judgment and order dated 16.6.2015 passed by the Gujarat Value Added Tax Tribunal at Ahmedabad in Second Appeal Nos. 270 to 272 of 2015 by which the appeals preferred by the assessee came to be dismissed on the ground that the assessee had not deposited the amount of pre-deposit either ordered by the Tribunal itself or by the Commissioner (Appeals).

2. Mr. S.P. Majmudar, learned advocate appearing for the assessee in all the three appeals, on instructions from one Mr. Rohit Duggar, authorized representative of the assessee Company who is present in the Court, would submit that the assessee is ready and willing to deposit the amount of pre-deposit as ordered by the Tribunal vide order dated 8.5.2015 and the said amount will be deposited before the Tribunal itself within a period of six months from today. He would further submit that, therefore, the impugned order passed by the Tribunal may kindly be quashed and set aside and the appeals may be remanded for fresh hearing on merits.

3. On the other hand, Ms. Vacha Desai, learned Assistant Government Pleader appearing for the respondent would submit that the submissions made by learned advocate for the assessee are already observed in the operative part of the order of the Tribunal by which the appeals have been dismissed.

4. Having heard learned advocates appearing for the parties, in our opinion, the following order would meet the ends of justice:-

(I) That the assessee shall deposit the amount of pre-deposit in each appeal which has been directed by the Tribunal vide order dated 8.5.2015 within a period of six weeks from today.

(II) On depositing such amount of pre-deposit as directed above, Second Appeal Nos. 270 to 272 of 2015 are hereby restored and the Tribunal shall decide the said appeals

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on merits. 5. With the aforesaid directions, these appeals stand finally disposed of. Direct service is permitted. 6. In view of disposal of appeals, Civil Applications also stand disposed of.