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2015 (8) TMI 952 - HC - VAT and Sales TaxPre-Deposit Amount – Non-Deposit – Petitioner-dealer praying for direction to quash and set aside impugned order of tribunal by which order of Appellate authority directing dealer to deposit sum as pre-deposit was upheld – Despite service of order of pre-deposit, dealer failed to deposit amount of pre-deposit and dealer submitted application requesting to reconsider order of pre-deposit – Application and appeal filed against order of pre-deposit was dismissed – Held that:- Admitted that first appellate authority had given numerous opportunity so as to enable dealer to produce necessary documents / evidences before determining amount of pre-deposit – Despite aforesaid opportunities, dealer failed to produce any document and only thereafter, first appellate authority passed order directing dealer to deposit sum as pre-deposit –When dealer was asked to accept copy of order of pre-deposit, he refused to accept its copy – Aforesaid conduct on part of dealer dis-entitles him discretionary relief – Even otherwise on merits also it cannot be said that tribunal committed any error in directing dealer to deposit of pre-deposit as directed by first appellate authority – While passing impugned order tribunal did considered communication / reply submitted by dealer – In view of reasons, impugned order does not require any interference – Decided against Assesse/Dealer.
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