2016 (12) TMI 1780 - SC - VAT and Sales Tax

Maintainability of appeal - delay in compliance with the pre-deposit - HELD THAT - It is the accepted position at the Bar that the controversy is covered by the decision dated 23 rd February, 2015, rendered in M/s. Innovatives Systems, representative by its Managing Partner vs. State of Andhra Pradesh, representative by Principal Secretary to Government, Revenue(CT-II) Department 2015 (2) TMI 1314 - SUPREME COURT where it was held that It is an admitted fact that after the disposal of the appeal by the Appellate Deputy Commissioner, the appellant had deposited the pre-deposit as directed by the Appellate Deputy Commissioner (CT), Vishakhapatnam. The High Court ought to have condone the delay in complying with the order passed by the Appellate Deputy Commissioner (CT), Vishakhapatnam and should have directed him to decide the appeal on merits.

Summary

The Supreme Court of India allowed the appeal, setting aside the judgment of the High Court. The case is to be decided by the Appellate Deputy Commissioner on its own merits. All contentions are kept open, and no costs are awarded. (2016 (12) TMI 1780 - Supreme Court)