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TMI Blog2014 (7) TMI 1149X X X X Extracts X X X X X X X X Extracts X X X X ..... directed to give a bank guarantee to the satisfaction of the appellate authority on or before 01.08.2014. If such a bank guarantee is given by t he petitioner, the appellate authority to consider the case of the petitioner on merits and dispose it in accordance with law. - petitioner also undertake to pay the entire tax dues with interest in accordance with provisions of the Act within a period of one month from the date of the order of the appellate authority in case it is unsuccessful before that authority. This undertaking is of course is subject to any further orders that to be made by any other authority - Petition disposed of. - WRIT PETITION NO.33978 OF 2014 (T-RES) AND WRIT PETITION NOS.34063-73 OF 2014 - - - Dated:- 17-7-2014 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disputed. Under clause (c) of sub-Section 4 of Section 62 of the Act, it is stated that the appellate authority may, in its discretion, stay payment of 70% of tax and other amount, if the appellant makes payment of the balance 30% of the tax and other amount along with prescribed form of appeal. In this context, it was contended that the petitioner being a public sector undertaking cannot be coerced to deposit 30% of tax . In support of the above plea, reliance was placed on an order of the Hon ble Supreme Court in the case of BHARAT PETROLEUM CORP. LTD., VS. COMMISSIONER OF SALES TAX AND OTHERS reported in [2008] 17 VST 162 SC wherein in that case, the Hon ble Supreme Court waived the deposit of ₹ 1.34 crores pending hearing of an ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is noted that as against the outstanding tax dues, the case of the petitioner is that it is not liable to pay the dues. No opinion is expressed on that aspect of the matter as it is pending consideration before the appellate authority. However, the only interference that can be made in these Writ Petitions is as to whether the petitioner should deposit 30% of the ta x dues before the appellate authority in terms of Section 62 (1)(4)(c)(i) of the Act. Reliance could be placed on the order of the Hon ble Supreme Court to the extent that both the petitioner therein as well as the petitioner before the Hon ble Supreme Court viz., Bharat Petroleum Corporation Limited and the petitioner herein are the public sector undertaking s. The Hon ble Su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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