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TMI Blog2021 (2) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner may prosecute its appeal before the appellate authority in accordance with law. As far as the order of pre-deposit is concerned, the petitioner tried to contend and demonstrate that the petitioner was not given proper opportunity in as much as sufficient time was not given to the petitioner to place on record its say and the documents to be relied upon and the assessment order was p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SHRIKANT D. KULKARNI, JJ. Advocate for Petitioner: Mr. Shah Subodh P. Standing Counsel for Respondent/Sole: Mr. Alok M. Sharma PER COURT: 1. Mr. Shah, learned Counsel for the petitioner submits that the petitioner is challenging the assessment order so also order directing pre-deposit. 2. Mr. Shah, learned Counsel submits that the petitioner by way of abundant caution has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eply the show cause notice. As no proper opportunity has been given, the pre-deposit ought to have been waived. The learned Counsel further submits that it is not the thumb rule that the appellate authority has to order 20% pre-deposit. The discretion vests with the appellate authority to direct deposit of a lessor amount or in deserving cases may not insist for pre-deposit. The learned Counsel re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment order, subject matter of the present petition. 5. As far as challenge to the assessment order is concerned, we are not inclined to exercise our writ jurisdiction under Article 226 of the Constitution as the petitioner has already availed the remedy of appeal. The petitioner may prosecute its appeal before the appellate authority in accordance with law. 6. As far as the order of pre-de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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