Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2022 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (12) TMI 1044 - HC - VAT and Sales TaxRejection of appeal on the ground of non-payment of pre-deposit amount - Violation of principles of natural justice - HELD THAT:- It is to be seen that aggrieved by the order of assessment passed by the 1st respondent dated 01.10.2013, the petitioner had filed appeal in time i.e., within thirty days as prescribed under the Act. Though the petitioner had filed appeal in time, it is an admitted fact that it did not make payment of pre-deposit of 12.5% of the disputed tax, except the payment of the appeal fee of Rs.1,000/-. Upon rejection of the appeal by the 2nd respondent authority, the petitioner choose to challenge the said order by questioning the assessment order also before this Court and thus there was no situation where the petitioner could have made the payment of pre-deposit amount prescribed under the Act. Though the delay in the case of Innovative Systems (2 supra) [2015 (2) TMI 1314 - SUPREME COURT] was of three months from the date of rejection of appeal to the date of payment, it is the principle and ratio laid down that need to be applied and not by comparing the period of delay - In the facts of the present case, since the petitioner had approached this Court upon rejection of the appeal by the 2nd respondent and this Court having admitted the Writ Petition, this Court is of the considered opinion that the petitioner cannot be deprived of the benefit of the ratio decidendi of the judgment of the Supreme Court in Innovative Systems on the ground of lapse of long period. Since the Writ Petition is filed challenging the order of assessment which involves factual aspects as also in the alternative, the rejection of the appeal by the 2nd respondent on the ground of non-payment of the pre-deposit relying on the judgment of Ankamma Trading Co. (1 supra) [2011 (2) TMI 1254 - ANDHRA PRADESH HIGH COURT] which now stands impliedly overruled, we are of the considered view that instead of this Court delving into the factual aspect involved in the matter, should direct the petitioner to make the payment of the pre-deposit amount within a reasonable time. Petition disposed off.
|