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2014 (3) TMI 40 - GUJARAT HIGH COURTWaiver of pre deposit - Adjustment of refund - Held that:- even before the tribunal the appellant’s main request was for reduction of predeposit requirement from 25% to 20% and to grant installments - for such minor adjustment, we would not like to interfere in tax appeals, since no question of law can be stated to have arisen. Having said that we are still prepared to grant some further time to the appellant to fulfill the predeposit condition. Effectively this would cover the period of extension previously prayed by the appellant before the tribunal - Extension of time granted for pre deposit - If such amounts are deposited, the appeals of the appellant before the first appellate authority shall be taken up for hearing on merits. The appellate authority shall endeavour to hear the appeals expeditiously and preferably within four months thereafter - Decided partly in favour of assessee.
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