2019 (10) TMI 1582

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..... ion filed by the petitioner to dispense with the deposit of 30% of disputed tax - It is the grievance of the petitioner that the demand made by the authorities under the Act results in double taxation, the same has not been properly appreciated by the Tribunal while considering the I.A filed, seeking waiver of the deposit of 30% of the disputed tax - HELD THAT:- Section 63[7][a] of the Act contem .....

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..... THA For the Appellant : Sri Y.C.Shivakumar, Adv For the Respondent : Sri T.K.Vedamurthy, AGA ORDER Learned Additional Government Advocate accepts notice for the respondents. 2. The petitioner has assailed the order dated 25.07.2019 passed by the Karnataka Appellate Tribunal at Bengaluru [ Tribunal for short] in STA Nos.112/2019 and 113/2019 whereby the I.A filed by the petit .....

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..... of the tax or other amount disputed along with the prescribed form of appeal. This payment of 30% of the tax or the other amount disputed is mandatory and the same cannot be waived of, as claimed by the petitioner. Hence, there is no substance in the writ petition to set aside the order impugned. 5. However, considering the totality of the circumstances of the case, this Court deems it appropri .....

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