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2019 (8) TMI 1360 - HC - VAT and Sales TaxDirection to pay the amount of pre-deposit even though the appellant was not required to pay the same - no reason assigned for imposing condition of deposit - validity of assessment order - HELD THAT:- It appears that the assessee is desirous to pursue its First Appeals against the order of the assessment. It is an admitted fact that more than ₹ 20,00,000/- of refund is withheld by the department which was virtually the amount of the assessee. The appellant assessee to make an application before the First Appellate Authority to treat the refund amount lying in his credit as pre- deposit and the First Appellate Authority to pass order to treat the said refund as pre-deposit. Under the circumstances, there is substance in the submissions of the learned advocate for the assessee. It is ordered that if the assessee makes an application to revive his First Appeals before the First Appellate Authority, the First Appellate Authority shall revive the First Appeals and hear and decide the First Appeals on merits, treating the amount around ₹ 20,00,000/- of the assessee as pre-deposit. Appeal disposed off.
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