TMI Blog2023 (2) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Only after the Tenth Amendment was a requirement for a deposit of ten per cent of this amount because such a requirement was made applicable even to pending appeals. Considering the peculiar facts, it is opined that the Petitioner should be granted an opportunity of having its appeals heard on merits, particularly now that the Petitioner has fully complied with the requirement of a pre-deposit of ten per cent of the disputed amount. Therefore, even without going into the disputed issue of natural justice failure, we think this is a fit case where an additional opportunity should be granted to the Petitioner now that the Petitioner has already deposited ten per cent of the disputed amount before the concerned authorities. Petition d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed amount of tax, interest and penalty and ten percent of the disputed amount of tax, interest and penalty, that may be due; (4A) The provisions of sub-section (4) shall be applicable also to any appeal pending before the Appellate Authority on the date of coming into force of the Goa Value Added Tax (Ninth Amendment) Act, 2016 and the appellant shall make payment as aforesaid within a period of 120 days from such commencement, failing which, such appeal shall stand abated. 6. Since the Petitioner had not instituted any appeal under Section 35(2) of the principal Act, the above-substituted provisions did not apply to the appeals instituted by the Petitioner. The above-substituted clauses applied only to appeals instituted under S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at peculiar because the appeals, as instituted originally, complied with all the conditions prescribed under the principal Act. Even after the Ninth Amendment to the principal Act, the appeals were duly compliant. Only after the Tenth Amendment was a requirement for a deposit of ten per cent of this amount because such a requirement was made applicable even to pending appeals. 11. Considering the above peculiar facts, we think that the Petitioner should be granted an opportunity of having its appeals heard on merits, particularly now that the Petitioner has fully complied with the requirement of a pre-deposit of ten per cent of the disputed amount. Therefore, even without going into the disputed issue of natural justice failure, we think ..... X X X X Extracts X X X X X X X X Extracts X X X X
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