TMI Blog2022 (7) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... by the petitioner - HELD THAT:- Perusal of the appellate order dated 06.08.2019 bearing memo no. 454 at Annexure-12 shows that the appeal was dismissed only on the ground of non-payment of deposit of 10% of the tax dues. We need not go into the merits of the case in the aforesaid facts and circumstances. However, we are inclined to allow the prayer of the petitioner for rehearing of the appeal s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - - Dated:- 29-6-2022 - HON BLE MR. JUSTICE APARESH KUMAR SINGH AND HON BLE MR. JUSTICE DEEPAK ROSHAN For the Petitioner : M/s M.S. Mittal, Sr. Adv., Salona Mittal, Adv. For the Respondents : Mr. P.A.S. Pati, G.A.-II Heard learned counsel for the parties. 2. Though multiple prayers have been made by the petitioner but learned Senior Counsel for the petitioner has confined to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... make the pre-deposit of the 10% of the amount and the appeal is restored for hearing on merits. Learned Senior Counsel for the petitioner has relied upon a judgment of the Gujarat High Court in R/ Special Civil Application No. 7458 of 2022 in the case of M/s Hinron Steel Private Limited Vrs. Union of India order dated 20.04.2022 and submitted that similar direction may be issued in the case of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inclined to allow the prayer of the petitioner for rehearing of the appeal subject to deposit of 10% of the tax dues. For that purpose, appellate order dated 06.08.2019 (Annexure-12) passed by the Joint Commissioner of State Tax (Appeal), Jamshedpur Division, Jamshedpur is set aside. 6. Accordingly, petitioner is directed to deposit the amount of Rs. 18,35,721.81/- or 10% of the total tax dues ..... X X X X Extracts X X X X X X X X Extracts X X X X
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