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2019 (7) TMI 895 - HC - VAT and Sales TaxPrinciples of natural justice - petitioner contends that the order is passed quite mechanically without adverting to the grounds raised and without any proper application of mind with respect to merits of the appeal - quantum of interim payment - HELD THAT:- Even though we are convinced that the prima facie appreciation of merit is not reflected in the impugned order, we are not proposing to remit the matter for fresh consideration and for passing fresh orders, because we are of the opinion that the appeal itself can be heard on an early date. As an equitable relief, we think it appropriate to reduce the quantum of interim payment directed, pending disposal of the appeal. Petition is disposed of by modifying the impugned order of the Tribunal by directing the petitioner to deposit 20% of the amount due, which is disputed in the appeal and to execute a simple bound for the balance amount, within 30 days from today.
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