2019 (9) TMI 217

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..... Deputy Commissioner (CT), Punjagutta Division, Hyderabad, to reject the appeals filed by the petitioner-company on the ground of delayed deposit of 12.5% of the disputed amount of tax - The appellate orders dated 17.02.2017 and 30.03.2017 passed by the Appellate Deputy Commissioner (CT), Punjagutta Division, rejecting the petitioner-company s appeals on this ground are accordingly set aside and th .....

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..... ders before the Appellate Deputy Commissioner (CT), Punjagutta Division, Hyderabad, but the said appeals were dismissed on the preliminary ground that the statutory deposit of 12.5% of the disputed amount of tax was not paid within time. The Appellate Deputy Commissioner therefore opined that the delay on the part of the petitioner-company to make such deposit could not be condoned and accordingly .....

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..... t that once an appeal was filed within the limitation period but the deposit of 12.5% of the disputed amount of tax, in respect of which the appeal was preferred, is made beyond the limitation prescribed in that regard, the delay in compliance ought to be condoned thereby requiring the appeal to be decided on merits by the appellate authority. 3. In the light of the aforestated set .....

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