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2023 (5) TMI 856 - HC - VAT and Sales TaxJurisdiction of DRT to waive off the pre-deposit while deciding the appeal - Section 19 of the DRT Act, as amended by Section 35 of Act No.44 of 2016 - relevant period, post amendment - HELD THAT:- This very question has been considered by this Court in A.K. SINHA, JATINDER MOHAN MITTAL VERSUS CANARA BANK, DEBTS RECOVERY APPELLANT TRIBUNAL AND OTHERS [2019 (7) TMI 1974 - PUNJAB AND HARYANA HIGH COURT], whereby this Court had held that if, any amendment is made during the pendency of the appeal, the unamended provisions cannot be applied. In the present case as well, the appeal filed by the petitioner before the Appellate Authority could only be entertained, if it had deposited 25% of the additional demand as per amended provisions of Section 62 (5) of the Act. The application for waiver of pre-deposit was pending when the amendment came into force. The Appellate Authority was bound by the amendment as the application was to be decided in accordance with law. Hence, the conditions of pre-deposits, in any case, are procedural and the petitioner cannot claim that its right to appeal has to be considered as per the un-amended provisions of the Act - the judgment passed by Hon’ble the Supreme Court in M/s Technimont Pvt. Ltd.’s case [2019 (9) TMI 788 - SUPREME COURT] is very clear that right of appeal is a right granted by the statute and whatever conditions are imposed, the assessee is bound by those. In the present case, the amendment came into force w.e.f. 28.07.2015. At that time, application seeking waiver of the pre-deposit was pending. In this backdrop, the jurisdiction of the Appellate Authority to completely waive off the conditions of pre-deposit, as per un-amended provisions of Section 62 (5) of the Act, was not existing. Therefore, no ground is made out to interfere in the impugned order as no illegality, much less perversity, has been found therein. Petition dismissed.
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