9911796707
TMI Blog2024 (10) TMI 563X X X X Extracts X X X X X X X X Extracts X X X X ..... e to deposit 7.5% of the tax amount demanded within some reasonable period. Considering the peculiar facts, the petitioner can be granted an additional opportunity without waiving the pre-deposit requirement. The impugned order dated 30 April 2024 made by the Commissioner (Appeals) is set aside - the Appeal instituted by the Petition is restored on the Commissioner (Appeals) file for reconsideration. - M.S. SONAK JITENDRA JAIN, JJ. APPEARANCES For the Petitioner : Mr Steve Pulikkoden,. For the Respondents : Mr Ram Ochani, with Sangeeta Yadav,. ORAL JUDGMENT (PER MS SONAK J) :- 1. Heard the learned Counsel for the parties. 2. Rule. The rule is made returnable immediately at the request and with the consent of the learned Counsel for the pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above contentions, submitted that the Petitioner, with great difficulties, would arrange for the deposit of Rs. 62,500/- (approximately) if the Petitioner is given an additional opportunity and some reasonable time to deposit the same. He, therefore, submitted that should this Court be not inclined to waive the pre-deposit, at least an opportunity should be given to the Petitioner to contest the Appeal on merits after depositing 7.5% of the tax amount within a reasonable period that this Court could fix. 8. Mr Ochani, the learned Counsel for the Respondents, submits that a pre-deposit of 7.5% of the tax amount is a mandatory requirement for hearing of the Appeal. He submits that this issue is no longer resolved and relies upon Manjeet Sing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relates to the past period when the business was going on. 12. Considering the above peculiar facts, the petitioner can be granted an additional opportunity without waiving the pre-deposit requirement. Mr Steve Pulikkoden, on instructions, submitted that the petitioner will make the pre-deposit if some reasonable time is granted. He suggested four months, which we think is excessive. 13. Accordingly, we set aside the impugned order dated 30 April 2024 made by the Commissioner (Appeals) and restore the Appeal instituted by the Petition on the Commissioner (Appeals) file for reconsideration. However, the Appeal shall not be decided on merits until the Petitioner complies with the requirement of a pre-deposit of 7.5% of the demanded tax amount ..... X X X X Extracts X X X X X X X X Extracts X X X X
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