2014 (4) TMI 753 - SC - VAT and Sales Tax

Extension of time to make pre-deposit Held that - No prejudice would be caused, if some time is granted to the appellant to comply with the orders and directions passed by the First Appellate Court for hearing the appeal on merits - Assessee herein is directed to comply with the orders and directions so passed by the First Appellate Court in Appeal No. ST/1374/2006-07 - If the deposit is made the Appellate Court shall restore the appeal to its file - The appeal is disposed of accordingly - Matter remitted back to First Appellate Court - Decided partly in favour of assessee.

Summary

Issues:
1. Assessment order challenge and waiver of pre-deposit.
2. Dismissal of appeal by Appellate Court.
3. High Court's dismissal of writ petition.
4. Compliance with orders for appeal restoration.

Analysis:
1. The assessee, a registered dealer under the Punjab General Sales Tax Act, challenged an assessment order for the year 2003-04 and a demand notice by filing an appeal along with an application for waiver of pre-deposit. The Appellate Court directed the assessee to deposit 25% of the tax demand as a precondition for hearing the appeal on merits. Subsequently, the appeal was dismissed due to default.

2. The appellant, aggrieved by the Tribunal's order, approached the High Court, which dismissed the writ petition. The Supreme Court, after hearing both parties, noted that granting some time for the appellant to comply with the Appellate Court's orders would not cause prejudice. Consequently, the appellant was directed to comply with the directions within 15 days for the appeal to be restored and decided on merits.

3. The Supreme Court disposed of the appeal accordingly, with all contentions of both parties left open. Additionally, in another related appeal, SLP(C) No. 38785 of 2013, the Court, based on the order in SLP(C) No. 38783 of 2013, disposed of the appeal on the same terms, conditions, directions, and observations made in the former appeal.