2025 (5) TMI 1362 - SCH - VAT / Sales Tax

Seeking final opportunity to make the statutory deposit - Non-compliance with the pre-deposit condition - original order of assessment was vitiated by a violation of the principles of natural justice or lack of jurisdiction on the part of the assessing authority - HELD THAT - In order to give a final opportunity to the appellant herein he is permitted to make the statutory deposit on or before 10.03.2025 before the concerned Statutory Appellate Authority or Assessing Authority as the case may be. If such deposit is made in accordance with law the concerned Statutory Appellate Authority shall entertain and consider his appeal in accordance with law and as expeditiously as possible. It is needless to observe that if the appellant does not make the requisite deposit on or before 10.03.2025 the statutory appeal would not be entertained or considered on merits. This appeal is disposed of in the aforesaid terms.

Summary

The Supreme Court of India, in a Civil Appeal arising from the Division Bench order dated 24.01.2017 (W.P. No. 430 of 2015), granted the appellant a final opportunity to deposit 12.5% of the dues before the concerned Statutory Appellate or Assessing Authority by 10.03.2025. The Court held that upon such deposit "the concerned Statutory Appellate Authority shall entertain and consider his appeal in accordance with law and as expeditiously as possible." The Court emphasized that failure to make the statutory deposit by the stipulated date would result in the appeal not being entertained or considered on merits. The appeal was disposed of accordingly, leaving all substantive contentions open for consideration in the statutory appeal. Pending applications were also disposed of.