2019 (3) TMI 249

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..... ity of appeal - condonation of delay in filing appeal - requirement with the pre-deposit - Held that:- As far as the delay is concerned, the Tribunal will decide the issue on merits. Mandatory pre-deposit - Held that:- Because of the financial hardship the petitioner has pleaded, the petitioner will pay the amount of pre-deposit in five equal monthly instalments. If the petitioner pays the firs .....

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..... the Tribunal to number the appeal, there are two hurdles: a delay of 385 days and the mandatory requirement of the petitioner's depositing 7.5% of the tax due as a precondition. Citing acute financial constraints, the petitioner in this Interlocutory Application seeks this Court to mitigate the petitioner's hardship of complying with the pre-deposit. In other words, it wants to pay the th .....

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..... equal monthly instalments. If the petitioner pays the first instalments in fifteen days from today, the Tribunal will consider the petitioner's delay petition and proceed further in accordance with law. The Tribunal will adjudicate the issue on merits if it condones the delay-only after the petitioner's complying with this direction of paying the pre-deposit in the deferred manner, as ind .....

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