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2016 (8) TMI 1368 - HC - VAT and Sales TaxStay application / request for waiver of the condition of pre-deposit - Time Limitation - Held that - The version of the petitioner is that the assessment proceedings are time barred. Such questions are mixed and, therefore, even if such an issue is raised or a bar of limitation is pleaded, that does not mean in all cases there should be an unconditional waiver and particularly when the petitioners version is to be tested. There is already an assessment order. In our discretionary jurisdiction we do not wish to interfere with the part-payment order. The Writ Petitions are devoid of merits and are dismissed.
Issues:
1. Stay application and waiver of pre-deposit condition in assessment proceedings. Analysis: The judgment pertains to three writ petitions seeking a stay on assessment proceedings and a waiver of the pre-deposit condition for tax recovery. The petitioner in one of the cases argued that the assessment proceedings were time-barred, thus warranting a complete waiver of the deposit requirement. However, the court disagreed, emphasizing that issues of limitation are complex and do not automatically justify an unconditional waiver, especially when the petitioner's claims are subject to verification. The court noted that an assessment order was already in place, with a first appeal pending, making the case similar to others previously decided. The court affirmed that the deposit condition was reasonable and did not impede the right to appeal. Consequently, the court dismissed the writ petitions, finding them lacking in merit. The court, at the petitioner's request, granted an extension of six weeks for the deposit in each case. The court specified that if compliance with the deposit condition is met within the additional time granted, the appeal would not be dismissed, and the case would proceed to be heard on its merits and resolved accordingly. This extension provided an opportunity for the petitioners to fulfill the deposit requirement and have their appeals considered on substantive grounds.
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