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2014 (7) TMI 1043 - HC - VAT and Sales TaxWaiver of pre-deposit - petitioner moved the appeals after depositing 25% of the disputed taxes - second respondent further directed the petitioner to deposit a further 25% of the disputed taxes and furnish bank guarantee for the balance of tax and penalty. - TANVAT Act, 2006 - Held that:- Writ Petitions are disposed of, with a direction to the petitioner to deposit a further 25% of the disputed taxes and to execute a personal bond, instead of furnishing bank guarantee, as required by the appellate authority as a condition for grant of stay, in each case. Such amount shall be deposited and personal bond shall be executed within a period of three weeks from the date of receipt of a copy of this order. On such deposit and receipt of the personal bond, the appellate authority is directed to dispose of the appeals on merits. On deposit of a further 25% of the disputed taxes and execution of the personal bond, the stay granted by the appellate authority shall continue till the disposal of the appeals - Decided conditionally in favour of assessee.
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