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2016 (11) TMI 749

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..... l to be entertained by the Appellate Authority, the mandatory pre-deposit of payment of 25% of the disputed tax has to be made. There is nothing to show that the petitioner has effected 25% payment. However, this Court is of the view that the petitioner should not be left without any remedy especially when he has been put to difficult circumstances on account of certain personal problem - the peti .....

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..... anaging Director to direct the respondents to take on record and entertain the appeal filed by them against the order of assessment passed by the first respondent dated 05.05.2016, under the TNVAT Act, for the assessment year 2013-14. 3. The petitioner-Company has been served with the original order of assessment on 05.05.2016 and the petitioner should have filed the Appeal within a period of t .....

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..... filing the Appeal, but the second respondent failed to entertain the Appeal Petition. 6. For the Appeal to be entertained by the Appellate Authority, the mandatory pre-deposit of payment of 25% of the disputed tax has to be made. There is nothing to show that the petitioner has effected 25% payment. However, this Court is of the view that the petitioner should not be left without any remedy esp .....

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