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2018 (5) TMI 907 - PUNJAB AND HARYANA HIGH COURTMaintainability of appeal - failure to make pre-deposit - Whether on the facts and circumstances of the case, the Ld. Tribunal was justified in dismissing the appeal of the appellant for failure to make pre deposit of 25% of tax demand without taking into cognizance the factual financial position of the appellant’s company? - Held that: - The financial condition of the appellant was not bad so as to grant it full protection from making compliance of Section 62(5) of the Act - Relying upon the judgment passed by this Court in Punjab State Power Corporation vs. State of Punjab and others, [2016 (2) TMI 245 - PUNJAB AND HARYANA HIGH COURT], it was concluded by the Tribunal that it was neither rarest of the rare case where further protection could be granted. The Tribunal rightly dismissed the appeal filed by the appellant - appeal dismissed.
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