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2020 (2) TMI 598 - HC - VAT and Sales TaxMaintainability of appeal - Section 46 of the Madhya Pradesh VAT Act, 2002 - fulfillment of condition of pre-deposit - correctness of the orders of assessment and rejection of applications for correction of error and further claiming exemption under Notification No.35 dated 23.10.1981 - HELD THAT:- The petitioner has already made the statutory compliance in terms of sub-section (6) of Section 46 of the Act by making payment of pre-deposit on 07.04.2018. The said predeposit has been made by the petitioner just on the next day after the two weeks’ time extended by this Court in review petition expired on 06.04.2018. Thus, there was delay of only one day in making the necessary pre-deposit. There is nothing on record to suggest that the delay on the part of the petitioner was intentional or for any ulterior purpose. Taking the totality of facts and circumstances into consideration, there are no prejudice would be caused to any of the parties if the appeal is heard on merits - the delay of one day in making pre-deposit is condoned and thus, the impugned order passed by the Appellate Board is set aside. The Appellate Board is directed to decide the appeal on merits in accordance with law - petition disposed off.
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