STATE OF GUJARAT Vs. P.S.L. LIMITED

JUDGEMENT

(1.) AS common question of law and facts arise in both the appeals, they are disposed of by this common judgment and order. Feeling aggrieved and dissatisfied with the common impugned judgment and order passed by the learned Gujarat Value Added Tax Tribunal, Ahmedabad (hereinafter referred to as "the Tribunal"), dated September 27, 2012, in Second Appeal Nos. 53 and 54 of 2011, the common appellant -Department has preferred the present tax appeals to consider the following common substantial questions of law:

(2.) AT the outset it is required to be noted that against the assessment order passed by the adjudicating authority, the common respondent, herein, preferred appeals before the first appellate authority, i.e., the Joint Commissioner, and the learned Joint Commissioner, the first appellate authority, dismissed the said appeals without deciding the same on merits, solely on the ground that the respondents had not deposited the entire amount demanded under the respective assessment orders.

(3.) AFTER the appeals were argued for sometime by Shri Jaimin Gandhi, learned Additional Government Pleader appearing on behalf of the common appellant, and Shri P.C. Joshi, learned advocate, appearing on behalf of Shri Manish K. Kaji, learned advocate for the respondents, and considering the fact that the appeals before the learned Tribunal were against the order passed by the first appellate authority, dismissing the appeals on non -deposit of the amount of pre -deposit, Shri Joshi has stated at Bar that the common judgment and order passed by the learned Tribunal be quashed and set aside and the matters be remanded to the learned Tribunal for its consideration afresh in accordance with law and on merits and bearing in mind that the appeals before the Tribunal were against the orders passed by the first appellate authority, dismissing the appeals on the ground of non -deposit of the amount of pre -deposit. It is also requested to make suitable observations that on remand the learned Tribunal to dispose of the appeals afresh in accordance with law and on merits within some stipulated time.