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2019 (8) TMI 313 - HC - VAT and Sales TaxNon-compliance with the pre-deposit - time period of 120 days from the date of receipt of the order under appeal - whether failure to pay the pre-deposit amount within the stipulated period? - HELD THAT - The Supreme Court had occasion to consider this very aspect in S.E.GRAPHITES PRIVATE LIMITED V/s. STATE OF TELANGANA 2019 (7) TMI 589 - SUPREME COURT , wherein it was held that the belated payment of the pre-deposit would not vitiate the appeal and that such an appeal would have to be considered on merits. The appeal shall stand remitted to the file of the Tribunal for consideration on merits - Petition allowed.
Issues:
1. Dismissal of appeal by Telangana Vat Appellate Tribunal for failure to pay pre-deposit amount. 2. Legal implications of failure to pay pre-deposit amount within stipulated period. 3. Precedent set by the Supreme Court regarding belated payment of pre-deposit. Analysis: The High Court addressed the grievance raised by the petitioner, who contended that their appeal was dismissed by the Telangana Vat Appellate Tribunal due to non-payment of the required pre-deposit amount within the specified timeframe. The Tribunal's decision was based on the petitioner's failure to comply with the 37.5% pre-deposit demand as mandated by Section 33 of the Telangana Vat Added Tax Act, 2005 within 120 days of receiving the order under appeal. The primary issue before the Court was whether the failure to make the pre-deposit within the stipulated period would render the appeal invalid. The Court noted that this question had been previously settled by the Supreme Court in the case of S.E. GRAPHITES PRIVATE LIMITED v. STATE OF TELANGANA, where it was held that a delayed payment of the pre-deposit amount does not invalidate the appeal. The Supreme Court's ruling emphasized that such appeals should be considered on their merits despite the belated payment of the pre-deposit. Consequently, the High Court allowed the writ petition filed by the petitioner, thereby overturning the Telangana Vat Appellate Tribunal's order dated 12.02.2019, which dismissed the petitioner's appeal in A.R. No. 153 of 2018. The Court directed that the appeal be remitted back to the Tribunal for a fresh consideration on its merits. Additionally, any pending miscellaneous petitions were closed in light of this final order, with no specific costs imposed on either party.
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