Apurva N. Mehta, Advocate
In this matter, the Hon ’ble Gujarat High Court quashed and set aside the judgment of the Gujarat Value Added Tax Tribunal holding that the Tribunal was not justified in deciding the appeal on merits of the adjudication order when the appeal before it was against the order passed by the first appellate authority dismissing the appeal on non-deposit of pre-deposit and more particularly when all throughout the learned advocate appearing on behalf of the appellant requested the learned tribunal to remand the matter to the first appellate authority and more particularly when as per the order passed by the tribunal, the appellant had deposited the entire amount of pre-deposit and as the first appeal preferred by the appellant for the earlier assessment year was also pending before the first appellate authority.
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