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2022 (7) TMI 518 - HC - VAT and Sales TaxMaintainability of revision petition - time limitation - appellant did not appear before the revisional authority inspite of the matter being adjourned on several occasions - HELD THAT:- The appellant did not diligently prosecute with the matter and did not cooperate with the revisional authority to dispose of the matter though the revision petition was filed in the year 2018. Furthermore, the revisional authority in its order states that the revision is barred by limitation and as there is delay of about 45 days in filing the revision petition. When the appellant went before the learned writ court, conduct of the appellant was taken note of and the court found that the appellant was not vigilant especially when they are big company having transactions of almost 20 crores in a year. Appellant being advised by a team of professionals cannot be granted any indulgence and, accordingly, the writ petition was dismissed. Such conduct of the appellant needs to be deprecated in the sense that the appellant though filed the revision petition, did not contest the matter and did not diligently prosecute with the matter. The correct amount of tax is to be determined and the appellant should be entitled to pursue the statutory remedies available under the Act. Yet we note the conduct of the appellant in not diligently prosecuting with the matter which was led to the order passed by the revisional authority which was impugned in the writ petition - a delicate balance needs to be made between the parties bearing in mind the interest of revenue as well as interest of the assessee. The writ petition stands disposed of by setting aside the order passed by the revisional authority subject to the condition that the appellant pays 50 percent of the net tax payable under the C.S.T. Act i.e. 50% of Rs. 2251158.00. However, the appellant is granted 15 days time from the date of receipt of the server copy of this order to effect such payment which shall be treated as a deposit upon production of the receipt of the same - Appeal allowed.
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