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2013 (12) TMI 386 - SC - VAT and Sales TaxDemand of tax - Rectification application under Section 66 - Admissibility of appeal - Division Bench while modifying the order of the learned Single Judge directed that unless the modified conditions are complied with the appeal would not be disposed of - Held that:- condition imposed by the Division Bench is against the language of the provision relating to appeal. If the conditions imposed by the Division are not complied with, the appeal would have meet its own fate, but the High Court could not have directed in law that unless the conditions are satisfied, the appeal shall not be heard. It is not permissible - time for payment and furnishing security has expired, we extend the time till end of December, 2013 to deposit the amount as directed by the Division Bench and furnish the security as directed therein within the said period - Decided partly in favour of assessee.
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