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2023 (9) TMI 173 - HC - VAT and Sales TaxRejection of appeal - non-deposit of 15% of the pre-deposit - HELD THAT - Considering the facts and circumstances of this case and in the interest of justice the impugned orders of the first appellate authority, revisional authority and the Tribunal are set aside and the matter is remanded back to the first appellate authority concerned to consider and dispose of the appeal on merit and in accordance with law subject to compliance of any other formalities, if any, which is required to be observed. It is expected that the appellate authority shall consider and dispose of the appeal expeditiously - Application disposed off.
Issues involved: Rejection of appeal due to non-deposit of pre-deposit amount u/s WBVAT Act, 2003.
Summary: The High Court of Calcutta addressed the main issue concerning the rejection of an appeal by the First Appellate Authority based on the non-deposit of 15% of the pre-deposit amount, which is mandatory for filing an appeal against the adjudication order u/s WBVAT Act, 2003 dated 1st February, 2019. The petitioners had filed a revision application against the rejection of the appeal, which was not entertained and further challenged before the West Bengal Taxation Tribunal. However, the Tribunal released the matter on a technical ground. The petitioners claimed that the pre-deposit had already been made, with proof annexed to the writ petition. The Court, after considering the facts and circumstances of the case and in the interest of justice, set aside the impugned orders of the first appellate authority, revisional authority, and the Tribunal. The matter was remanded back to the first appellate authority to consider and dispose of the appeal on merit and in accordance with the law, subject to compliance with any other formalities required. The Court emphasized the need for the appellate authority to expedite the consideration and disposal of the appeal. Consequently, the writ petition was disposed of with the mentioned observation and direction.
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