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2014 (4) TMI 1034 - HC - VAT and Sales TaxPayment of predeposit - Option to pay in installments – Meeting the ends of justice – Held that:- As such the appellant ought to have approached the Tribunal for installments at the earliest and ought not to have waited till 2013 - The question is only w.r.t. the predeposit and appellant shall be given an opportunity to submit the case on merits on payment of interest at the rate of 10% p.a. from 9.9.2010 till actual payment is made, the appellant may be given further six months time to make the payment of ₹ 22,96,969/and on that appeal shall be decided by the appellate authority on merits - If the appellant is granted time upto 31.12.2013 to make the payment of aforesaid amount by granting six months EMI with 10% interest on the aforesaid amount from 9.9.2010 till 31.12.2013, it will meet the ends of justice. Appeals succeed in part and the impugned order of Tribunal dated 11.3. is modified and common appellant is granted further time to make the payment on or before 31.12.2013 and to be paid in 6 EMIs with condition that the appellant shall make the payment with 10% interest p.a. from 9.9.2010 till 31.12.2013 and the aforesaid amount of interest shall be paid in last installment - Aforesaid payment of interest shall be irrespective of outcome of the decision of the appellate authority on remand and the same is while granting further six month installments - On deposit of aforesaid amount with interest thereon, the appeals preferred by the appellant shall be decided and disposed of by the appellate authority on merits as ordered by the Tribunal in Second Appeal - If the appellant fails to make the payment of aforesaid amount stated above within stipulated time, it will be open for the Officer/ appropriate authority to recover the amount under the order of assessment which shall be without prejudice to any further proceedings for breach of undertaking - All appeals disposed of – Decided partly in favour of assessee.
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