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2018 (5) TMI 1396 - HC - VAT and Sales TaxSecurity deposit - section 28(2) of the VAT Act - Recovery of tax dues - Held that: - when the Court had said that further implementation of the notices (for recovery) may be stayed, the question of predeposit would be covered by such a direction If the department had any doubt, it should have asked for clarification. At any rate, in face of such directions, condition of pre-deposit could not have been imposed. Resultantly, upon failure of the petitioner to satisfy such condition, appeal cannot be dismissed. Though expected of the petitioner in the past, there was no desired level of urgency or participation in the appellate proceedings. The appeals of the petitioner for the financial years 2010- 11 and 2011-12 involve similar issues but are placed before different appellate authorities since we are informed, in case of assessment for the assessment year 2010-11, the normal appellate authority happened to be the Assessing Officer in case of the petitioner. We would request the department to consolidate both appeals before the same Appellate authority. Petition disposed off.
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