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2016 (4) TMI 274 - HC - VAT and Sales TaxWaiver of pre-deposit - Total liability of the petitioner under the assessment order exceeds ₹ 4,00,00,000/- against which Tribunal, by the order dated 18.9.2015, had directed the petitioner to deposit an amount of ₹ 10,00,000/- under the GVAT Act and ₹ 1,00,000/- under the CST Act by way of pre-deposit as a condition precedent for entertaining the appeals - Held that:- Sub-section (4) of section 73 of the GVAT Act provides that no appeal against an order of assessment shall ordinarily be entertained by an appellate authority, unless such appeal is accompanied by satisfactory proof of payment of tax in respect of which an appeal has been preferred. Thus, ordinarily an appeal cannot be entertained unless the tax assessed under the assessment order is paid and proof thereof is submitted along with the appeal. Sub-section (4) of section 73 of the GVAT Act, however, carves out an exception by vesting in the Tribunal the discretion to entertain an appeal, if it thinks fit, for reasons to be recorded in writing, inter alia, without payment of tax with penalty (if any) or, as the case may be, of penalty. Thus, no dealer can demand as a matter of right that his appeal should be heard without payment of tax or penalty and it is for such dealer to satisfy the Tribunal that a case has been made out for total exemption from payment of tax with penalty. However, the Tribunal, while considering an application for waiver of tax and penalty for the purpose of hearing the appeal is required to exercise discretion in a judicious manner. In the present case as the petitioner has not produced any documentary evidence in support of its case, as well as considering the meagre amount that the Tribunal has directed the petitioner to pay as compared to the total demand, it is not possible to state that the exercise of discretion on the part of the Tribunal is in any manner arbitrary or illegal. - Waiver not granted
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