2016 (6) TMI 1190

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..... nt Pleader for respondent Nos. 2 and 3 ORDER In these appeals, the assessee has challenged common order passed by the Value Added Tax Tribunal dated 5.11.2015 under which the Tribunal upheld the decision of the first appellate authority of imposing condition of pre-Page deposit. Since the appellant had failed to satisfy such condition, the appeals were dismissed. The Tribunal however, under said .....

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..... . Thus the dues of the department are substantially secured. 3. Considering the fact that the appellant is at first appellate stage, insistence of the appellate authority and the Tribunal, for the assessee to deposit a total of Rs. 2.66 crores which roughly exceeds 40% of the tax, interest and penalty liabilities was extremely harsh. Coupled with the fact that the assessee's immovable propert .....

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