2016 (11) TMI 1075

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..... ick industry, there is an order passed by the Board under the SICA and even in the matter of recovery of sales tax certain prohibition has been imposed by the Board. Taking note of all the circumstances, it is a fit case where the condition of pre deposit amount can be waived and the appeal directed to be decided on merit, as material are available on record to show that petitioner would suffer ir .....

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..... ing the orders passed by the Assessing Officer and the Appellate Authority in the matter of imposition of VAT and Entry Tax under the VAT Act, 2002 and Central Sales Tax, this petition has been filed under Article 226 of the Constitution. 2. Even though the orders passed by the Assessing Officer and the Appellate Authority have been challenged but we find that in all the three cases pertaining .....

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..... condition and the order passed by the Board of Industrial Financial reconstruction restraining recoveries under the Sales Tax Act. Accordingly, based on the aforesaid, Shri Purohit argues that it was a fit case where the pre deposit amount as contemplated under Section 46(5) of the VAT Act, 2002 should have been condoned and appeal decided on merit. He places reliance on an order passed by this C .....

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..... t statutory right of appeal cannot be taken away merely because pre deposit amount has not been made. In each and every case the mechanical rejection of an appeal on not depositing of pre deposit of amount should not be resorted to. Instead endevour should be made to examine the financial credibility and financial status of the appellant and thereafter if a reasonable case showing financial crises .....

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..... as material are available on record to show that petitioner would suffer irreparable loss resulting in injustice to them in case the appeal is not decided on merit. Accordingly, looking to the financial condition of the petitioner, we allow this petition, direct for waiver of pre deposit amount and direct the Appellate Authority to proceed after hearing all concern. The impugned orders dated 25.7. .....

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