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2022 (10) TMI 1070 - HC - VAT and Sales TaxMaintainability of appeal - requiring the full amount of tax to be deposited towards pre-deposit - cancellation of registration of three parties - non-production of statutory forms - time period to produce all the statutory forms - concessional rate of tax against the form C - HELD THAT:- The tribunal concluded that the case was fit where the appellant should be directed to pay full amount of tax. The orders regarding pre-deposit and the extent to which the tribunal may require the assessee to make such pre-deposit, are the issues in the realm of discretion of the tribunal to be exercised subject to considerations based on the facts of each case and the prima facie view of the merits emerging from the record - the tribunal satisfies the said requirements to exercise the discretion whereby it thought it fit to direct pre-deposit to the extent of 100%. This court would not substitute its own reasons and for that matter the discretion validly exercised by the tribunal. The present Appeal does not raise any question of law much less substantial question of law - Appeal dismissed.
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