9911796707
TMI Blog2016 (2) TMI 1056X X X X Extracts X X X X X X X X Extracts X X X X ..... at source and TDS Certificate issued indicates that nothing further has to be paid. If that be the position, even the pre deposit amount is not necessary - it is a fit case where the Appellate Authority should be directed to examine the appeal on merit and decide it in accordance to law - appeal allowed by way of remand. - W. P. No. 3960 of 2016 - - - Dated:- 26-2-2016 - Shri Rajendra Menon a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 26A of the VAT Act, certain credit for the TDS was not given. Appeal filed before the Appellate Tribunal is also rejected mainly on account of the fact that the 10% pre deposit has not been made and the action of the petitioner in not depositing 10% TDS is held to be a ground for rejecting their appeal. It is a case of the petitioner that even though the tax of source was deducted but as the Cer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .15027/2011, Shri Sumit Nema submits that once the tax is found to be deducted as source and TDS Certificate issued indicates that nothing further has to be paid. If that be the position, even the pre deposit amount is not necessary. 3. Even though Shri Deepak Awasthy refutes the aforesaid contention, we are of the considered view that in this case the only reason why the petitioner has been as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x has been deducted on source, the waiver of pre deposit amount can be granted to the petitioner. 5. In view of the above, this petition is allowed. Order passed by respondent No.4 dated 14.10.2015 is quashed. Matter is remanded back to the Appellate Authority to decide the appeal on merit in accordance with law without insisting upon deposit of 10% pre deposit amount. 6. With the aforesaid, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
