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2019 (8) TMI 1361 - TELANGANA AND ANDHRA PRADESH HIGH COURTMaintainability of appeal - statutory deposit not paid within time - Validity of assessment order - HELD THAT:- It was not proper on the part of the Appellate Deputy Commissioner (CT), Secunderabad Division, Hyderabad, to reject the appeal filed by the petitioner-company on the ground of delayed deposit of 12.5% of the disputed amount of tax. The appellate order dated 30.03.2019 passed by the Appellate Deputy Commissioner (CT), Secunderabad Division, rejecting the petitioner-company’s appeal on this ground is accordingly set aside and the said appeal is restored to the file of the said appellate authority. The Appellate Deputy Commissioner shall proceed to hear the appeal on merits. Petition allowed.
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