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2019 (9) TMI 217 - HC - VAT and Sales TaxMaintainability of appeal - appeal dismissed on the ground that statutory deposit of 12.5% of the disputed amount of tax was not paid within time - delay on the part of the petitioner-company to make such deposit - HELD THAT:- It was not proper on the part of the Appellate Deputy Commissioner (CT), Punjagutta 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 orders dated 17.02.2017 and 30.03.2017 passed by the Appellate Deputy Commissioner (CT), Punjagutta Division, rejecting the petitioner-company’s appeals on this ground are accordingly set aside and the said appeals are restored to the file of the said appellate authority. Appeal disposed off.
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