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2021 (8) TMI 47 - HC - VAT and Sales TaxMaintainability of appeal - appeal dismissed on the ground of failure to make the mandatory pre-deposit under Section 77(4) of the OVAT Act read with Rule 87 of the OVAT Rules - HELD THAT:- The learned counsel for the Petitioner states that the Petitioner will be prepared to make the above pre-deposit of ₹ 3,25,12,195/- within a period of four weeks with the Opposite Party-Department without prejudice to its rights and contentions and the appeal may be revived before the ACST (Appeals) subject to compliance of the above directions. Subject to the Petitioner depositing with the Department not later than 1st September, 2021 the aforementioned sum of ₹ 3,25,12,195/-, the impugned order dated 19th July, 2021 passed by the Additional Commissioner of Sales Tax (Appeal) Central Zone, Odisha, Cuttack shall stand set aside and the Petitioner’s Appeal Case No.AA-106102010000013/2020-21 shall stand revived before the Additional Commissioner of Sales Tax (Appeal) Central Zone, Odisha, Cuttack before whom it will be listed for directions on 8th September, 2021 - petition disposed off.
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