2019 (11) TMI 46

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..... s no objection to the grant of such time. The present appeal is disposed of with a direction that in case the appellant deposits the required 25 per cent of the additional demand on or before 31.12.2019, then the appeal shall be entertain and decided on merits by the First Appellate Authority. - VATAP No.34 of 2019 (O&M) - - - Dated:- 30-10-2019 - JUSTICE JASWANT SINGH AND JUSTICE GI .....

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..... ssessment year 2010-11. The appellant filed an appeal without complying with the condition of pre-deposit of 25 per cent under Section 62 (5) of the Act, resulting into passing of an order dated 25.5.2018 by the First Appellate Authority dismissing the appeal as not maintainable. The appellant then approached the Value Added Tax Tribunal, UT, Chandigarh by filing an appeal under .....

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..... r-ruled by the Hon'ble Supreme Court in Civil Appeal No.7358 of 2019, titled as M/s Tecnimont Pvt. Ltd. v. State of Punjab Others, decided on 18.9.2019. The position, thus, is that the appellant for maintaining his appeal has to deposit the stipulated 25 per cent of the additional demand. Counsel for the appellant prays for two months' time for fulfilling the condit .....

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