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2016 (1) TMI 469 - HC - VAT and Sales TaxWaiver of pre-deposit - the condition under Section 62 (5) of the PVAT Act requiring pre-deposit of 25% of the tax, interest and penalty assessed additionally. No authority under the Act has been empowered to waive off the condition even in cases where the petitioner is unable to make the payment due to real hardship - Held that:- writ petition has been filed without even filing an appeal. In such a situation, the requirement of deposit of 25% of the amount as a pre-condition under Section 62(5) of the PVAT Act for hearing the appeal before the first appellate authority does not apply. Consequently, the writ petition is disposed of with the observation that it shall be open for the petitioner to file an appeal against the order of assessment in accordance with the provisions of the PVAT Act and also an application for interim protection/injunction from the requirement of pre-deposit of 25% of the amount - Decided against the assessee.
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