Home Case Index All Cases GST GST + HC GST - 2022 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (7) TMI 129 - JHARKHAND HIGH COURTMaintainability of appeal - appeal dismissed only the ground of non-payment of pre-deposit by the petitioner - HELD THAT:- Perusal of the appellate order dated 06.08.2019 bearing memo no. 454 at Annexure-12 shows that the appeal was dismissed only on the ground of non-payment of deposit of 10% of the tax dues. We need not go into the merits of the case in the aforesaid facts and circumstances. However, we are inclined to allow the prayer of the petitioner for rehearing of the appeal subject to deposit of 10% of the tax dues. For that purpose, appellate order dated 06.08.2019 (Annexure-12) passed by the Joint Commissioner of State Tax (Appeal), Jamshedpur Division, Jamshedpur is set aside. The petitioner is directed to deposit the amount of Rs. 18,35,721.81/- or 10% of the total tax dues whichever is higher within a period of two weeks with the office of the Joint Commissioner of State Tax (Appeal), Jamshedpur Division, Jamshedpur in accordance with Section 107(6) of the Act. If the amount is deposited within the stipulated time, the appeal shall be restored to its original file and the Joint Commissioner of State Tax (Appeal), Jamshedpur Division, Jamshedpur shall proceed to hear the matter on its own merits. Petition disposed off.
|