STATE OF GUJARAT Vs. PALM EXIM ENTERPRISE

JUDGEMENT

(1.) As common question of law and facts arise in this group of appeals and as such arising out of the impugned judgement and order passed by the learned tribunal and with respect to the same dealer, all these appeals are decided and disposed of by this common judgement and order.

(2.) Feeling aggrieved and dissatisfied with the impugned common judgement and order dated 5/1/2016 passed by the learned Gujarat Value Added Tax Tribunal, Ahmedabad passed in Second Appeal Nos.39 to 45 of 2013 and Second appeal Nos.75 and 76 of 2013, by which, though the appeals preferred before the learned tribunal were against the order passed by the first appellate authority by which the first appellate authority dismissed the appeals on the ground of non-payment of pre-deposit amount, the learned tribunal has decided and disposed of the appeals on merits and has set aside the orders passed by the Assessing Officer, the State has preferred present appeals.

(3.) Short question posed for consideration of this Court is, whether the learned tribunal was justified in deciding and disposing of the appeals on merits and quashing and setting aside the orders passed by the Assessing Officer, though the appeals before the learned tribunal were against the order passed by the first appellate authority dismissing the appeals on the ground of non-payment of pre-deposit amount.