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TMI Blog2021 (8) TMI 880X X X X Extracts X X X X X X X X Extracts X X X X ..... e Party-Department without prejudice to its rights and contentions and the appeal may be revived before the ACST (Appeals) subject to compliance of the directions given. Petition disposed off with various directions issued. - W.P.(C) No.22223 of 2021 - - - Dated:- 10-8-2021 - DR. S. MURALIDHAR CHIEF JUSTICE AND B. P. ROUTRAY JUDGE Petitioner Mr. S. Ray, Advocate Opposite Partie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned order passed by the ACST (Appeals), the Petitioner had to make a pre-deposit of ₹ 14,10,760/- which is 10% to the tax demand. When the Petitioner did not make the said pre-deposit, a notice dated 13th April, 2021 was issued asking it to show cause why the appeal should not be dismissed for non-payment of pre-deposit. 4. In reply to the said notice, the Petitioner submitted that at the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or some time, Mr. S. Ray, learned counsel for the Petitioner states that the Petitioner will be prepared to make the above pre-deposit of ₹ 14,10,760/- within a period of four weeks with the Opposite Party-Department without prejudice to its rights and contentions and the appeal may be revived before the ACST (Appeals) subject to compliance of the above directions. 7. In that view of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aforementioned sum shall be refunded to the Petitioner along with interest, if any, accrued thereon and in accordance with the Rules in terms of the directions in that regard that shall be passed by the ACST (Appeal) in the order disposing of the appeal. (iv) Till such time, the above appeal is not disposed of by the ACST (Appeal), subject to the Petitioner complying with the above conditi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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