Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2016 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (8) TMI 671 - HC - VAT and Sales TaxWaiver of pre-deposit - what would be the disputed turnover to be reckoned for the purpose of arriving 25% of the disputed tax to be deposited as pre-deposit for entertaining the appeal - part of the demand contested in the appeal and part of the demand contented in writ petition - Held that:- the peitioner was fully justified in contending that he is entitled to pay 25% of the tax on the disputed turnover which has been calculated by them excluding the turnover which is the subject matter of challenge in the the earlier writ petitions filed by the petitioner. In the light of the above interpretation, the observation made in the impugned audit calls for interference. Accordingly, the writ petition is allowed and the impugned audit is set aside and the petitioner is directed to re-present the appeal before the second respondent, who is directed to take the same on file and proceed in accordance with law as the petitioner has already effected appropriate pre-deposit. - Decided in favor of petitioner.
|