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BHARGAV D. KARIA, NIRAL R. MEHTA
Swapanlal S. Shah Proprietor Of M/S Swapnesh Enterprise – Appellant
Versus
State Of Gujarat – Respondent
ORDER :
BHARGAV D. KARIA, J.
1. Learned advocate Ms.Vaibhavi Parikh for the appellant tendered draft amendment. The same is allowed in terms of the draft. To be carried out forthwith.
2. This Appeal arises out of order dated 09th June, 2023 in Second Appeal No.291 of 2020 passed by the Gujarat Value Added Tax Tribunal, Ahmedabad, on the ground of non-compliance of the order of pre-deposit dated 02nd March, 2023.
3. Heard learned advocate Ms.Vaibhavi Parikh for the appellant.
4. In this Appeal, the following substantial questions of law are raised by the appellant.
(i)(a) Whether in the facts and under the circumstances of the case, pre- deposit amount at the rate of 20% of the tax amount confirmed by the Gujarat Value Added Tax Tribunal was just, fair and proper and in correct exercise of judicial discretion vested in it.
(1)(b) Whether in the facts and under the circumstances of the case, the Gujarat Value Added Tax Tribunal was right in law in interpreting Section
The court established that tax authorities must consider evidence and adhere to natural justice principles when determining pre-deposit amounts and input tax credits.
The Tribunal must consider the prima facie case of the appellant before imposing pre-deposit requirements, as mandated by the VAT Act.
Point of Law – The petitioner is a private limited company engaged in the business of trading in petrochemicals, which is registered under the VAT Act, 2003 as well as Central Sales Tax Act, 1956. Th....
Payments made under protest can count as valid pre-deposits under Section 107 of the GST Act, ensuring equitable relief and proper adjudication in tax disputes.
Procedural delays in GST appeal filings should not invalidate compliance efforts and rights to appeal, especially where the appellant has made good faith attempts to meet statutory requirements.
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