Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2016 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (12) TMI 191 - HC - VAT and Sales TaxPre-deposit of ₹ 15 lakhs - dismissal of appeal for non-deposit of pre-deposit - Held that: - instead of ₹ 15 lakhs, as ordered by the learned tribunal, if the petitioner is directed to pay / deposit ₹ 10 lakhs by way of pre-deposit to be deposited within a period of six weeks from today, the Appeal is directed to be decided by the learned First Appellate Authority on merits and till then rest of the recovery is stayed, it will meet the ends of justice. The impugned orders passed by the learned tribunal is hereby quashed and set aside. Even the order passed by the learned First Appellate Authority dismissing the Appeal is also hereby quashed and set aside and the learned First Appellate Authority is hereby directed to decide and dispose of the Appeal on merits on condition that the petitioner shall deposit ₹ 10 lakhs as pre-deposit within a period of six weeks from today. It goes without saying that on such deposit of ₹ 10 lakhs as pre-deposit, the learned First Appellate Authority to decide the Appeal on merits and on such deposit rest of the demand shall stand stayed - appeal restored on deposit of ₹ 10 lakhs.
|