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2014 (9) TMI 73 - HC - VAT and Sales TaxMaintainability of appeal - Nonpayment of pre-deposit amount of 60% of the tax demanded - Held that:- First Appellate Authority has dismissed the appeal preferred by the appellant on the ground of noncompliance of the order of pre-deposit and even the learned Tribunal has also dismissed the appeal solely on the ground of non-deposit of the amount of pre-deposit i.e. 20% of the total tax liability i.e. ₹ 16,73,500/- and in the facts and circumstances of the case considering the financial hardship pleaded by the appellant and so that the appeal preferred by the appellant is considered by the first Appellate Authority on merits, we are of the opinion that if the appellant is directed to deposit a total sum of ₹ 10,00,000/- as pre-deposit and on that the appeal preferred by the appellant is directed to be decided and disposed of by the first Appellate Authority on merits, it will meet the ends of justice and it will be in the fitness of things - Decided partly in favour of assessee.
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