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2020 (8) TMI 690 - HC - VAT and Sales TaxDetermination of mandatory pre-deposit for admission of an appeal - adjustment of deposit with input tax credit (ITC) / Net credit - HELD THAT:- The Act requires a pre-deposit as per the language in the proviso(2) of sub-Section (1) of Section 31 of the Act and does not permit any adjustments - No authority is cited by the petitioner in support of petitioner’s contention that adjustment of any net credit of tax is required to be made by the appellate authority while considering any appeal filed under Section 35 of the Act - Petition dismissed. Time Limitation - It is contended that by the time petitioner realized that an appeal needs to be filed, the limitation period of 30 days prescribed for filing the appeal under sub-Section (1) of Section 31 of the Act had expired - HELD THAT:- Much case law has been referred to, in the affidavit filed in support of the writ petitions taking the plea relating to the validity of omission of the proviso(1) to Section 31(1) of the Act and it is contended that pending adjudication of the said issue, the garnishee order issued by the 1st respondent on 16.03.2020 should be suspended, and the penalty order passed by the 1st respondent on 25.09.2019 in AO.No.43687 should also should be set aside. Maintainability of appeal - HELD THAT:- The petitioner had a remedy of appeal under sub-Section (1) of Section 31 of the Act against the penalty order dt.25.09.2019 passed by the 1st respondent; and the petitioner did not avail of the remedy at all; and the case of the petitioner does not fall within any of the exceptions to the rule permitting entertainment of writ petitions under Article 226 of the Constitution of India in spite of existence of an alternative remedy, and therefore we are not inclined to entertained the Writ Petition. Petition dismissed.
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