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2022 (7) TMI 872 - HC - VAT and Sales TaxMaintainability of appeal - requirement of mandatory pre-deposit - Attachment of Overdraft Bank Accounts - garnishee proceedings - HELD THAT:- The defect, which was stated to have occurred while filing the appeal online appears to have been rectified and the appellate authority is in seisin over the matter. However, the appellate authority cannot entertain the appeal without hearing and without the appellant complying with the mandatory pre-deposit condition as contemplated under the provisions of the W.B.VAT Act. That apart, no useful purpose would be served by attaching an overdraft account by way of garnishee proceedings.Therefore, in our view, such attachment needs to be lifted however, subject to the condition that the appellant pays the mandatory pre-deposit payable in terms of the relevant provisions of the W.B.VAT Act. The appellant is directed to comply with the mandatory predeposit condition within a period of two weeks from the date of receipt of the server copy of this judgment and order - Petition disposed off.
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