TMI Blog2022 (3) TMI 398X X X X Extracts X X X X X X X X Extracts X X X X ..... ment, the First Appeal also came to be entertained. Even the first appellate authority did not insist for any pre-deposit. The matter is remanded to the first appellate authority for the appeal to be heard on its own merits without insisting for any pre-deposit - appeal allowed by way of remand. - R/SPECIAL CIVIL APPLICATION NO. 2841 of 2022 - - - Dated:- 23-2-2022 - HONOURABLE MR. JUSTICE J.B.PARDIWALA AND HONOURABLE MS. JUSTICE NISHA M. THAKORE MR UCHIT N SHETH FOR THE PETITIONER MR UTKARSH SHARMA, AGP FOR THE RESPONDENT ORDER PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA 1 By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dispute that the writ applicant is duly registered under the CST Act. 3 It further appears from the materials on record that the writ applicant claimed benefit of concessional rate of tax under Section 8(1) of the CST Act in respect of sales made against the C Form declaration. In the assessment for the year 1999-2000, certain claims of concessional rate were disallowed. 4 It appears that the final assessment order came to be passed by the Assistant Commissioner of Sales Tax (Petroleum-I), Division-I, Ahmedabad dated 31st January 2001. In the assessment order, the liability of the writ applicant to the extent of ₹ 1,79,12,169=00 came to be determined. 5 It also appears that the writ applicant challenged the aforesaid assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents are in custody of CBI department. To keeping in mind this fact, the inquiry of CBI is not concern of this Tribunal. It is clear that present matter is very old matter pertaining to accounting year 1999-2000 and till date appellant has not produced any pending statutory forms, therefore, after a long time of period appellate is not in position to submit pending statutory forms, therefore, at no option and in the interest of welfare State this Tribunal is of opinion that appellate is directed to deposit ₹ 2,17,80,126/- towards pre-deposit within two months. 6 Being dissatisfied with the aforesaid, the writ applicant is here before this Court with the present writ application. 7 We have heard Mr. Uchit Sheth, the lear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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