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2023 (2) TMI 547 - HC - VAT and Sales TaxAbatement of appeals instituted under Section 35 of Goa Value Added Tax Act, 2005, for want of pre-deposit - requirement to predeposit introduced by amendment by the Goa Value Added Tax (Tenth Amendment) Act, 2017 (with retrospective effect) - HELD THAT:- The facts, in this case, are somewhat peculiar because the appeals, as instituted originally, complied with all the conditions prescribed under the principal Act. Even after the Ninth Amendment to the principal Act, the appeals were duly compliant. Only after the Tenth Amendment was a requirement for a deposit of ten per cent of this amount because such a requirement was made applicable even to pending appeals. Considering the peculiar facts, it is opined that the Petitioner should be granted an opportunity of having its appeals heard on merits, particularly now that the Petitioner has fully complied with the requirement of a pre-deposit of ten per cent of the disputed amount. Therefore, even without going into the disputed issue of natural justice failure, we think this is a fit case where an additional opportunity should be granted to the Petitioner now that the Petitioner has already deposited ten per cent of the disputed amount before the concerned authorities. Petition disposed off.
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