Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2022 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (4) TMI 1251 - HC - VAT and Sales TaxViolation of principles of natural justice - opportunity to submit documents / proofs in respect of purchases, not provided to the Appellant - when the proceedings against the Appellant have gone on ex-parte, whether the Tribunal has erred in law and on facts to order pre-deposit of amounts? - Whether a pre condition to hear the appeal can be set when the Appellant has not even been heard once and its case has not been decided on merits at all? - HELD THAT:- We need not now proceed to answer the substantial questions of law formulated by this Court at the time of admission of the appeal. The impugned order passed by the Tribunal dated 4th September, 2018 is hereby quashed and set aside. The writ applicant shall deposit the amount of ₹ 8 Lakh and ₹ 13,000/- respectively with the First Appellate Authority within a period of two weeks from today. If the requested amounts are deposited towards the GVAT dues and CST dues, then the First Appellate Authority shall hear the appeals filed by the appellant herein on merits and dispose them of in accordance with law. Tax appeal disposed off.
|