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2021 (6) TMI 584 - HC - VAT and Sales TaxRejection to grant of stay pending appeal before the Tribunal - pre-deposit for maintaining the appeal - Section 33 of the APVAT Act, 2005 - invocation of Article 226 of the Constitution of India - HELD THAT:- Since the petitioner herein has already deposited 50% of the disputed tax amount i.e., 12.5% before the first appellate authority and 37.5% before the Tribunal and also deposited another 50% while filing the appeals before the first appellate and second appellate authorities questioning the penalty imposed and since the contentions raised by the petitioner herein in the grounds of appeal are required to be gone into by the Tribunal under Section 33 of the APVAT Act, this Court does not find any justification on the part of the 1st respondent in declining to consider the request of the petitioner herein by going into merits of the appeal. Petition allowed.
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