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2019 (10) TMI 1582 - KARNATAKA HIGH COURTRejection of application filed by the petitioner to dispense with the deposit of 30% of disputed tax - It is the grievance of the petitioner that the demand made by the authorities under the Act results in double taxation, the same has not been properly appreciated by the Tribunal while considering the I.A filed, seeking waiver of the deposit of 30% of the disputed tax - HELD THAT:- Section 63[7][a] of the Act contemplates that the Appellate Tribunal may, in its discretion, stay payment of seventy percent of the tax or other amount disputed, if the appellant makes payment of the thirty percent of the tax or other amount disputed along with the prescribed form of appeal. This payment of 30% of the tax or the other amount disputed is mandatory and the same cannot be waived of, as claimed by the petitioner. Hence, there is no substance in the writ petition to set aside the order impugned. However, considering the totality of the circumstances of the case, this Court deems it appropriate to direct the Tribunal to dispose of the appeals in STA Nos.112/2019 and 113/2019 in an expedite manner preferably within a period of three months from today. Petition disposed off.
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