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2018 (3) TMI 1754 - HC - VAT and Sales TaxStay on demand - Submission is that there is no consideration of prima-facie case and the aspect of financial condition has also not been correctly examined - HELD THAT - It is apparent that no consideration with regard to prima-facie case of the assessee, has been made. The assessee has otherwise deposited substantial amount towards the tax payable. In such circumstances, ends of justice would be met in directing the first appellate authority to decide the appeal on merits, upon the revisionist's furnishing security in respect of balance amount other than cash and bank guarantee, within a period of four weeks from today. Appeal disposed off.
Issues: Consideration of prima facie case, financial condition examination, deposit amount, appeal pending, modification of condition, financial hardship evidence.
In this judgment delivered by the Allahabad High Court, the main issue revolved around the consideration of the prima facie case of the assessee and the examination of their financial condition. The revisionist had deposited a significant amount against the total demand, with a balance disputed amount pending appeal. The first appellate authority had initially allowed a 50% deposit, later modified to 70% by the Tribunal. The revisionist argued lack of consideration for their case and inadequate examination of their financial situation. Conversely, the Standing Counsel highlighted the absence of evidence regarding the assessee's financial hardship. The court observed that there was a lack of consideration for the prima facie case of the assessee in the given circumstances. Despite the substantial amount already deposited by the assessee, the financial condition examination was deemed insufficient. To address this, the court directed the first appellate authority to decide the appeal on its merits. The revisionist was instructed to provide security for the balance amount, excluding cash and bank guarantee, within four weeks. Additionally, efforts were to be made to expedite the appeal process by fixing an early date for disposal.
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