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2015 (4) TMI 618 - HC - VAT and Sales TaxReassessment of proceedings - Section 9 - Held that:- Pursuant to search at the business premises of the Opponent, a show cause notice was issued for reassessment of the assessment of earlier years under section 9 (2) of the Central Act read with section 44 of the State Act - advocate appearing for the opponent was inquired about 20% of the pre-deposit of the total demand raised by the Deputy Commissioner of Commercial Tax, a request was made in writing to waive the amount of pre-deposit and it was insisted that the issue concerns branch transfer of the transactions. The Joint Commissioner of Commercial Tax also, in the impugned order, noted that the appellant is not desirous to make payment of pre-deposit and the request of waiver since was not acceptable - nothing has been stated on merits by the Joint Commissioner of Commercial Tax. What all he did is the rejection of the request made for waiver of pre-deposit by the opponent herein without touching anywhere the merits of the case. That being the case, when such order came to be challenged before the Tribunal, the Tribunal instead of addressing the issue of pre-deposit, has chosen to decide the matter on merits. - It is not the case of either side that an identical question of law was pending before the Tribunal in some other appeals concerning the very assessee, or identical question of law in respect of very assessee for different assessment year was before the Tribunal, and in such circumstances, with the consent of the parties it chose to conclude on merit. - Matter remanded back - Decided in favour of Revenue.
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