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TMI Blog2016 (1) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... the payment due to real hardship - Held that:- writ petition has been filed without even filing an appeal. In such a situation, the requirement of deposit of 25% of the amount as a pre-condition under Section 62(5) of the PVAT Act for hearing the appeal before the first appellate authority does not apply. Consequently, the writ petition is disposed of with the observation that it shall be open fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... condition qua requirement of predeposit of 25% of additional demand for hearing the appeal before the first appellate authority under Section 62(5) of the PVAT Act. 2. A few facts relevant for the decision of the controversy involved as narrated in the petition may be noticed. The petitioner is a partnership firm which was incorporated on 12.1.2012 through the partners namely Atul Goyal and Raj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng, certain differences had been found out and the assessment had been concluded through interim report alongwith order of the Excise and Taxation Commissioner dated 29.9.2014 by finding a difference of ₹ 2,75,72,416/- by interpolating figures of discount provided by the petitioner on the medicine sales to one and all sundry patients identically. The respondents levied the demand of ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n in cases where the petitioner is unable to make the payment due to real hardship. Hence the instant writ petition. 3. We have heard learned counsel for the parties. 4. On perusal of the averments made in the petition, we find that this writ petition has been filed without even filing an appeal. In such a situation, the requirement of deposit of 25% of the amount as a pre-condition under Se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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