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TMI Blog2016 (3) TMI 934X X X X Extracts X X X X X X X X Extracts X X X X ..... facts and circumstances of the case, both the authorities below were justified in dismissing the appeals of the appellant by holding the condition of pre deposit of 25% as mandatory for the entertainment of appeal? 2. A few facts relevant for the disposal of the present appeal as narrated therein may be noticed. The appellant is a dealer having TIN No. 03971055025 and is engaged in the trading of chemicals. It had filed all its returns in VAT 15 and 20 for the assessment year 2009-10 and availed the ITC. A notice was issued to the appellant by the Excise and Taxation Officer. The assessment was framed for the assessment year 2009-10 vide order dated 11.3.2014 (Annexure A-1) by creating an additional demand of Rs. 3,30,51,478/-. The appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uted by the learned counsel for the parties that the issue involved in this appeal stands concluded by the decision of this Court in CWP No. 26920 of 2013 (Punjab State Power Corporation Limited v. The State of Punjab and others) decided on 23.12.2015 wherein after considering the relevant statutory provisions and the case law on the point, it was held as under:- 33. It is, thus, concluded that even when no express power has been conferred on the first appellate authority to pass an order of interim injunction/protection, in our opinion, by necessary implication and intendment in view of various pronouncements and legal proposition expounded above and in the interest of justice, it would essentially be held that the power to grant interim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other petitions, the first appellate authority had dismissed the appeal for want of pre-deposit and further appeal has also been dismissed by the Tribunal on the same ground without touching the merits of the controversy. Where the appeals are pending without an application for interim injunction/protection before the first appellate authority, the petitioner may file an application for interim injunction/protection before the appeals are taken up for hearing by first appellate authority and in case such an application is filed, the same shall be decided by the said authority keeping in view all the legal principles enunciated hereinbefore. The other cases where the first appellate authority had dismissed the appeal for want of pre-deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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