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2019 (11) TMI 1430 - HC - VAT and Sales TaxVires of section 79(5) of the Assam Value Added Tax Act, 2003 - stay, reduce or waive off pre-deposit - HELD THAT:- The import and effect of the judgment rendered by the Hon’ble Supreme Court of India in is that in case the requirement of pre-deposit is found to be arbitrary and exorbitant, only then the Writ Court would interfere - Considering the law laid down by the Hon’ble Supreme Court of India, portion of which has been extracted herein above, we are of the considered view that paucity of funds available with the petitioner would not per-se be a ground for interference in this regard, in peculiar facts and circumstances of this case particularly because statutory provision requires a pre-deposit of 25%. It is deemed just and proper to give liberty to the petitioner to make the deposit in terms of Section 79(5) of the Act of 2003 within 60(sixty) days from today. On such deposit, the appeal shall be heard by the Appellate forum.
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