State Of Gujarat vs Staunch Natural Resources Pvt.Ltd. on 5 May, 2018
2. Taking us through the judgment of the
Tribunal, learned AGP submitted that the appeal
filed by the assessee before the Tribunal arose
out of the order of the first appellate authority
dismissing the appeal for not complying with the
predeposit condition. In such proceedings, the
Tribunal decided the question of validity of the
penalty imposed by the Assessing Officer, which
was not permissible to the Tribunal. She
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C/TAXAP/491/2018 ORDER
submitted that despite such law having been
settled by this Court, the Tribunal referred to
the decision of the Division Bench of this Court
in case of State of Gujarat v. Atlas Pharmachem
Industries (P) Ltd. and proceeded to decide the
issue on the ground that the question was
squarely covered by the judgment of the High
Court. Counsel further submitted that this view
of the Tribunal is not correct.