2021 (2) TMI 136

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hah 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 also filed an appeal against the order of assessment, however that wou .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... -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 relies on the judgment of the Apex Court in case of Benera Valves Ltd. and oth .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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-deposit is concerned, the petitioner tried to contend and demonstrate that the petitioner .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X