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2015 (9) TMI 579 - HC - VAT and Sales TaxPre-deposit Condition – Deposit of partial amount – Vide order passed by Appellate Authority demand was raised directing dealer to deposit 25% of total demand raised as pre-deposit – On ground of failure to comply with order of pre-deposit, Appellate Authority dismissed appeals – Tribunal directed appellant to deposit total sum of ₹ 20 lacs, on non-compliance of which Tribunal dismissed both appeals – Held that:- Admitted that appellant had deposited total sum of ₹ 14 lacs, therefore appellant to be given some more reasonable time to appellant to deposit balance amount as pre-deposit and on that Appellate Authority directed to decide and dispose of appeals in accordance with law and on merits – If appellant fails to make deposit of aforesaid amount, Appellate Authority’s order on noncompliance of pre-deposit stands – Decided in favour of assesse.
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