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2013 (12) TMI 1442 - HC - VAT and Sales TaxRestoration of appeal - Non compliance of pre deposit order - Assessee has deposited 25% of deposit - Held that - While deprecating this practice of filing repeated applications for rectification and appeals with the sole object of seeking deferment of payment of tax, but cannot ignore the fact that the petitioner has deposited the amount due though after a great degree of delay and, therefore, set aside the impugned order dated July 22, 2013 and remit the matter to the Deputy Excise and Taxation Commissioner to decide, the appeal on merits. The petitioner shall, however be liable to pay ₹ 15,000 as costs for delay and unnecessary wastage of the time of various Tribunals and courts, to be deposited with the Punjab and Haryana High Court Legal Services Committee within one month - Petition disposed of.
Issues:
Challenge to dismissal of appeal for failure to comply with pre-deposit order. Analysis: The petitioner filed an appeal but failed to comply with the pre-deposit order, resulting in dismissal of the appeal. Despite subsequent attempts to rectify the situation, including depositing a nominal amount and seeking extensions, the appeal was ultimately dismissed by the Deputy Excise and Taxation Commissioner and the Sales Tax Tribunal. The petitioner argued that a pending reference application and full deposit of the amount should warrant a hearing on the appeal's merits. Court's Decision: The Court acknowledged the petitioner's delayed compliance but criticized the practice of filing repeated applications solely to delay tax payment. Despite this, the Court set aside the previous order and remitted the matter to the Deputy Excise and Taxation Commissioner for a decision on the appeal's merits. The petitioner was directed to pay costs of &8377; 15,000 for the delay and wastage of time, to be deposited with the Punjab and Haryana High Court Legal Services Committee within one month. The parties were instructed to appear before the Deputy Excise and Taxation Commissioner on a specified date for further proceedings, ultimately disposing of the petition.
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