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2019 (6) TMI 1359 - HC - VAT and Sales TaxRequirement of pre-deposit to entertain the revision petition - Section 82(2A) of the AVAT Act, 2003 - HELD THAT:- Upon reading of Section 82(2A) of AVAT Act, 2003, it is discernible that the first paragraph of Section 82(2A) of AVAT Act, 2003 provides that the Commissioner shall not entertain an application for revision without 25% of the demanded amount being deposited. But at the same time the second paragraph containing a proviso, provides that in the event an application is made, the Commissioner may for reasons to be recorded in writing and subject to furnishing of such security as may be deemed fit, admit an application either with part payment or without any payment of the disputed amount of the tax including the penalty. The requirement of giving a reason for granting or not granting the exemption is also an indication that any such application made under the provision of the second paragraph of Section 82(2A) would necessarily have to be entertained and considered, as otherwise the requirement of giving a reason cannot be complied with. In the present case, as the records reveals that the petitioner had filed an application for exempting the payment of the 25% of the demanded amount, the Court is of the view that it is incumbent upon the Commissioner to give a consideration to the said application and pass a reasoned order thereon as deemed appropriate under the law and in the facts and circumstance of the case - petition allowed.
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