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2015 (5) TMI 596 - HC - VAT and Sales TaxWaiver of pre deposit - According to the petitioner, in respect of assessment years 2006-07, 2007-08 and 2008-09 petitioner's appeals are still pending wherein they have already remitted 30% of the demand to obtain stay of further proceedings - Held that - some leniency can be shown to the petitioner, especially since the petitioner's security is already available with the department in regard to the conditional orders passed in the previous years appeals. Hence Ext.P10 shall stand modified, directing the petitioner to pay ₹ 4,00,000/- and to furnish security for the balance amount within a period of three weeks from the date of receipt of a copy of this judgment. - Decided partially in favour of assessee.
Issues:
Challenge to order demanding payment of 30% tax due and security for balance amount for granting stay in appeals. Analysis: The petitioner challenged Ext.P10, which directed payment of 30% of tax due and security for the balance amount for granting stay in appeals against an assessment order for the year 2008-09. The petitioner argued that they had already remitted 30% of the demand for pending appeals of 2006-07, 2007-08, and 2008-09. They contended that since securities were already available with the department, further deposit of tax was not appropriate. Additionally, the petitioner claimed entitlement to pay tax at a compounded rate, making the already deposited amount sufficient to cover the liability. The Government Pleader opposed the petitioner's contentions, stating that by issuing Ext.P11 undertaking to comply with Ext.P10, the petitioner could not seek to set aside Ext.P10. The Pleader argued that seeking time to pay did not oust the jurisdiction of the Court, allowing the petitioner to challenge Ext.P10. It was further contended that the Appellate Authority had not considered the merits of the case but had passed a mechanical order mandating the deposit of 30%. The judgment acknowledged the circumstances and decided to show leniency to the petitioner, noting that the petitioner's security was already available with the department for previous years' appeals. Ext.P10 was modified, directing the petitioner to pay Rs. 4,00,000 and provide security for the balance amount within three weeks from the date of receiving a copy of the judgment. The writ petition was disposed of accordingly.
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