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2017 (8) TMI 1081 - HC - VAT and Sales TaxRestoration of appeal which was withdrawn earlier to avail Amnesty Scheme - Held that: - an assessee who wanted to avail the benefit of such Scheme needed to withdraw any appeals pending before the Competent Authorities - The petitioner had sought withdrawal of the appeals, on 28.09.2016, in order to avail the benefit of the Amnesty Scheme. Withdrawal of such appeals was a precondition for the benefit of the Scheme to be extended to the assessee. The application was, therefore, moved before the Tribunal to withdraw the appeals. The Tribunal in exercise of its discretion ought to have permitted revival of the petitioner’s Second Appeals namely Second Appeals Nos. 891 of 2013 and 892 of 2013, in view of the fact that the withdrawal was only prompted as it was so required. In order to get the benefit of the Scheme, the Appeals had to be withdrawn. Once the benefit was such a scheme was not extended, the withdrawal was rendered of no use. Appeals therefore needed to be restored and heard on merits - The petition is disposed of with the direction that Second Appeals No.891/2013 and 892/2013 after being so restored shall be decided on merits. The order of the Tribunal refusing restoration / revival of appeals deserves to be quashed and set aside.
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