TMI Blog2020 (6) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... g submissions of learned counsel for the appellant, Annexure A2 order was passed. Looking to the pleadings of appellant in tax case no.68/2019 and in WP 132/2019, particularly ground no.6 wherein the appellant wanted an opportunity to make the default good. The other thing is that this court while passing orders in tax case no. 68/2019, has recorded the submission of the learned counsel for the petitioner that by now somehow they managed to arrange funds to comply the provision of mandatory deposit. In the aforementioned facts of the case, appellant will not be permitted to raise the different pleas in different proceedings. Appeal dismissed. - Writ Appeal No. 211 of 2020 - - - Dated:- 26-5-2020 - Hon'ble Shri PR Ramachandra M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessee submitted reply to the notice, Commissioner upon considering reply passed order dated 23.02.2017 assessing the liability of tax of ₹ 35,84,078/- upon appellant. 4. The order dated 22.02.2017 was put to challenge before Chhattisgarh Commercial Tax Tribunal in appeal case No.A/229/45/2018. This appeal came to be dismissed for non-enclosing the receipt of deposit of 20% of the demand as envisaged under Section 48(4)(ii) of the VAT Act vide order dated 05.03.2019. 5. Order of Tribunal was challenged by the appellant before this Court by filing a Tax Case bearing No.TAXC- 68 of 2019, which was withdrawn by the appellant as tax case filed in its form was not maintainable. After withdrawing of Tax Case-68 of 2019, appellant fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ). He further submits that looking to the facts and circumstances of the case, as also position of appellant, entire amount of pre-deposit i.e. 20% of amount is to be relaxed and the appeal filed before the Tribunal to be considered for hearing on its merit. It is also pointed out that if the appeal filed before the Tribunal is not heard on merit, appellant will suffer adversely. He also referred the case law pleaded in his appeal. 8. We have heard learned counsel for the appellant, (as well as respondent) and also gone through the record available before us. 9. Annexure-A 2 is the order passed by this court in Tax Case- 68/2019 filed by the appellant challenging order of Tribunal. Appellant after arguing for some time, withdrew the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ering writ petition challenging order of the Tribunal dismissing the appeal for not making of pre-deposit of 20% as per requirement of Section 48(4)(ii) of VAT act, has taken note of submissions made by learned counsel for the petitioner in Tax Case-68 of 2019 mentioned in para-3 of order dated 04.09.2019 and has given following reasons for disposing off the petition. 4. At this juncture, it would be relevant to take note of the observations made by the division bench of this court in tax case no.68/2019 filed by the petitioner assailing the very same order dated 05.03.2019 which is under challenge in the present writ petition. For ready reference paragraph 3 of t said order is produced herein under: During the course of hearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rits by granting 30days time to the petitioner in making mandatory deposits before the tribunal in 2nd appeal case No.A/229/45/2018/Prantiya. Subject to the petitioner making mandatory deposit within 30days from the date of receipt of copy of this order, 2nd appeal case no. A/229/45/2018/Prantiya would stand restored and the tribunal shall decide the appeal on its merit. 11. Looking to the pleadings of appellant in tax case no.68/2019 and in WP 132/2019, particularly ground no.6 wherein the appellant wanted an opportunity to make the default good. The other thing is that this court while passing orders in tax case no.68/2019, has recorded the submission of the learned counsel for the petitioner that by now somehow they managed to arran ..... X X X X Extracts X X X X X X X X Extracts X X X X
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