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2016 (7) TMI 992 - HC - VAT and Sales TaxWaiver of pre-deposit - appeal was rejected for the reason that the pre-deposit amount that the petitioner is required to make i.e., 25% of the disputed tax is not paid within time - Held that:- After hearing the learned Additional Government Pleader on the above submission, considering the peculiar facts and circumstances of the case and taking note of the fact that the appellate remedy is not only effective but an efficacious remedy in which the petitioner will be entitled to canvass all factual issues, this Court is inclined to grant one opportunity to the petitioner. Accordingly, if the petitioner pays the remaining amount of the disputed tax of ₹ 1,03,000/- within a period of 15 days from the date of receipt of a copy of this order, the Appellate Authority may consider the appeal on merits, without rejecting the same on the ground of limitation.
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