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2013 (6) TMI 82 - HC - VAT and Sales TaxStay - requirement of pre-deposit - whether to deposit tax with interest etc. or only the tax portion alone - Section 17D(5) of KGST Act - held that:- The proviso to sub-section (5) of Section 17D categorically stipulates that the appeal will lie, if the dealer has paid the entire tax amount and the provision does not make any suggestion to the contrary, so as to have included the interest portion as well. The 'tax amount', as per order being a sum of ₹ 2,55,111/-, which in turn has been demanded to be satisfied. The said liability has been satisfied by the petitioner and there is no case for the respondents that the tax amount has not been satisfied, but for the interest portion. Matter restored before the tribunal to consider the same on merits, passing appropriate orders, in accordance with law, as expeditiously as possible. - Decided in favor of assessee.
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