Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2019 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (8) TMI 1250 - HC - VAT and Sales TaxMaintainability of appeal - compliance with the statutory deposit of 12.5% of the disputed amount of tax was not paid within time - HELD THAT:- In view of decision of Supreme Court in M/s. S.E. GRAPHITES PRIVATE LIMITED v. STATE OF TELANGANA [2019 (7) TMI 589 - SUPREME COURT] and M/s. INNOVATIVES SYSTEMS [2015 (2) TMI 1314 - SUPREME COURT], once an appeal was filed within the limitation period but the deposit of 12.5% of the disputed amount of tax, in respect of which the appeal was preferred, is made beyond the limitation prescribed in that regard, the delay in compliance ought to be condoned thereby requiring the appeal to be decided on merits by the appellate authority. It was not proper on the part of the Appellate Deputy Commissioner (CT), Secunderabad Division, Hyderabad, to reject the appeals filed by the petitioner-company on the ground of delayed deposit of 12.5% of the disputed amount of tax - The Appellate Deputy Commissioner shall proceed to hear the appeals on merits. In terms of the direction of the Supreme Court in M/s. S.E. GRAPHITES PRIVATE LIMITED(supra), the Appellate Deputy Commissioner shall dispose of the appeals not later than thirty (30) days from the date of receipt of a copy of this order. Petition allowed.
|