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2019 (2) TMI 1458 - ALLAHABAD HIGH COURTMaintainability of revision petition under Section 58 of the VAT Act, 2008 - waiver of statutory deposit - appeal of the petitioner is still pending before the Commercial Tax Tribunal and it is only the application for waiver which has been disposed of - Held that:- This Court finds that the observation in the impugned order that the merits of the case is not required to be considered while disposing the application for waiver of the statutory deposit is not in tune with the Division Bench judgment referred by Shri Agarwal in ITC. LTD. VERSUS COMMISSIONER (APPEALS), CUS. & C. EX., MEERUT-I [2003 (10) TMI 70 - HIGH COURT OF JUDICATURE AT ALLAHABAD] - The Court has perused the said judgment and finds that the matter requires reconsideration by the Tribunal taking the said judgment into consideration which has not been done as yet. The impugned order is hereby quashed - application for waiver of the statutory deposit filed by the petitioner under Clause (b) of the second proviso of Section 57 sub-section 2 of the VAT Act, 2008 shall now be revived, reconsidered and decided by the Tribunal - petition allowed.
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