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2024 (6) TMI 753 - HC - VAT and Sales TaxIssues Involved: 1. Applicability of AGST Act, 1993 vs. VAT Act, 2003. 2. Requirement of pre-deposit for appeal admission. 3. Waiver of pre-deposit condition. Summary: 1. Applicability of AGST Act, 1993 vs. VAT Act, 2003: The petitioner contended that the appeal should be considered u/s 33 of the AGST Act, 1993, as the assessment years (2002-2003 and 2003-2004) predate the VAT Act, 2003. The court affirmed this, citing the Supreme Court's decisions in *Messrs. Hoosein Kasam Dada (India) Ltd. vs. The State of Madhya Pradesh & Ors.* and *Garikapati Veeraya vs. N. Subbiah Choudhury & Ors.*, which established that the right of appeal is a substantive right and should be governed by the law in force at the time the proceedings were initiated. 2. Requirement of Pre-deposit for Appeal Admission: The Deputy Commissioner of Taxes (Appeals), Jorhat, dismissed the petitioner's appeal for failing to deposit 25% of the disputed tax as required u/s 79(5) of the VAT Act, 2003. The Assam Board of Revenue upheld this decision. However, the court noted that the appeal should have been considered under the AGST Act, 1993, which provides the Appellate Authority with discretion to waive the pre-deposit condition. 3. Waiver of Pre-deposit Condition: The petitioner argued that the Deputy Commissioner did not consider their request for waiver of the pre-deposit condition. The court found that the Deputy Commissioner and the Assam Board of Revenue failed to apply their minds to this request. The AGST Act, 1993, u/s 33(6), allows the Appellate Authority to waive the pre-deposit condition to mitigate undue hardship, which was not considered in this case. Conclusion: The court allowed the revision petition, setting aside the orders dated 29.07.2013 and 16.07.2015. The matter was remanded back to the Appellate Authority to be reconsidered under the AGST Act, 1993, including the petitioner's request for waiver of the pre-deposit condition. The Appellate Authority was directed to decide the appeals expeditiously within six months.
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