Gujarat VAT – Execution of Works Contract

2016-VIL-345-GUJ
PHOTON ENERGY SYSTEMS LIMITED Vs STATE OF GUJARAT
Gujarat Value Added Tax Act – execution of Works Contract – provisional attachment order and denial of input tax credit – non-filing of return by purchasing dealer – rejection of appeal of the appellant by the Tribunal solely on the ground of non-fulfilment of pre-deposit condition
HELD – That the learned Tribunal while passing impugned order has required the appellant to deposit a sum of Rs. 1.02 crores. The appellant had first approached the Appellate Authority who had also dismissed the appeal on pre-deposit and not on merits. Considering such facts and other relevant aspects of the matter, the pre-deposit requirement is excessive as the appellant has already deposited Rs. Twenty Five lacs – The appellant is directed to deposit an amount of Rs. 50 lacs with the department – the Deputy Commissioner, Commercial Tax is directed to hear and dispose of the appeal of the appellant on its own merits – appeal disposed