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2016 (11) TMI 1075 - HC - VAT and Sales TaxImposition of VAT and Entry Tax under the VAT Act, 2002 and Central Sales Tax - Article 226 of the Constitution - pre-deposit not made - Held that: - there are substantial and cogent material available on record to show that petitioner's Company has been declared as sick industry, there is an order passed by the Board under the SICA and even in the matter of recovery of sales tax certain prohibition has been imposed by the Board. Taking note of all the circumstances, it is a fit case where the condition of pre deposit amount can be waived and the appeal directed to be decided on merit, as material are available on record to show that petitioner would suffer irreparable loss resulting in injustice to them in case the appeal is not decided on merit. Accordingly, looking to the financial condition of the petitioner, we allow this petition, direct for waiver of pre deposit amount and direct the Appellate Authority to proceed after hearing all concern - Appeals are restored to its original file and petitioner's appearing before the Appellate Authority along with certified copy of this order, the Appellate Authority shall proceed to decide the appeal in accordance to law on merit. Petition allowed - decided in favor of petitioner.
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