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2023 (10) TMI 1290 - CALCUTTA HIGH COURTMaintainability of petition - appealable forum not available - non availability of alternative remedy - HELD THAT:- The matter shall appear for final hearing in the monthly list of December, 2023. Statute requires that for filing appeal before the first appellate authority against the order in original petitioner is to make pre-deposit of 10% of the tax and in case petitioner wants to challenge the order of the first appellate authority before the Tribunal, petitioner/assessee will have to make a pre-deposit of additional 20% of the remaining disputed tax. But, in this case, petitioner submits that the respondent authority has recovered more than the aforesaid amount which are required to be paid by pre-deposit before the first appellate authority and the second appellate authority and recovered even before the expiry of the statutory period of time to file appeal before the Tribunal. Considering the facts and circumstances of the case, respondent authority concerned is directed to refund the excess amount of pre-deposit within two weeks from the date of communication of this order, subject to compliance of any other formalities which are required under the law.
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