Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2022 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (3) TMI 398 - HC - VAT and Sales TaxValidity of assessment order - benefit of concessional rate of tax under Section 8(1) of the CST Act - sales made against the ‘C’ Form declaration - HELD THAT:- Having regard to the fact that in the first round of litigation, an amount of ₹ 25 Lakh was deposited towards pre-deposit, it is now too much for the Tribunal to ask the Corporation to make a pre-deposit of the requisite amount only for the purpose of entertaining the Second Appeal. The Tribunal should well remember that at one point of time, it had quashed the assessment order and had thought fit to remit the matter to the Assessing Officer. Against the fresh order of assessment, the First Appeal also came to be entertained. Even the first appellate authority did not insist for any pre-deposit. The matter is remanded to the first appellate authority for the appeal to be heard on its own merits without insisting for any pre-deposit - appeal allowed by way of remand.
|