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2018 (10) TMI 313 - HC - VAT and Sales TaxDispense with the requirement of depositing the tax into Government Treasury in accordance with Section 26(6B) of the Maharashtra Value Added Tax Act, 2002 - Held that:- The mandate of Section 26(6B) of the MVAT Act is very clear. It does not provide for any exception in complying with the requirement of pre-deposit for the purpose of filing an appeal. The difficulty of the petitioner in depositing the amounts while filing the appeal will not exempt them from the requirement of Section 26(6B) of the Act. Therefore, no fault can be found with the impugned order dated 28th February, 2018 of the Tribunal so as to warrant any interference by us under Article 226 of the Constitution of India. However, it may be pointed out that when the petitioner is able to satisfy with the requirement of Section 26(6B) of the MVAT Act, it could file an appeal along with an application for condonation of delay to the Tribunal. In terms of Section 81 of the MVAT Act, it would be open to the Tribunal to consider the petitioner's application for condonation of delay on its own merits after the petitioner filed an appeal along with evidence of the requisite deposit in terms of Section 26(6B) of the MVAT Act. Petition dismissed.
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