2025 (1) TMI 199

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..... on merits would not only involve detailed scrutiny of records but also determination on factual issues and taking note of the fact that the Appellate Tribunal is yet to be constituted, it would be prudent at this stage to remand the matter to the appellate authority under 107 of the said Act subject to the petitioner s making payment of 20 per cent of the remaining amount of tax in dispute with t .....

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..... Section 107 of the said Act by making payment of pre-deposit. Unfortunately, there was a delay in filing the appeal and the appeal stood rejected on such ground. He submits that the petitioner has been rendered remediless since, the Appellate Tribunal under Section 112 of the said Act is yet to be constituted. He insists that this Hon ble Court may be pleased to hear out the matter on merits or i .....

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..... pre-deposit and upon payment of cost of Rs. 25,000/- to the Calcutta High Court Legal Services Committee. 5. If the above payment is made within 10 working days from date, the appellate authority having regard to the peculiar facts noted hereinabove and the direction passed herein, shall hear out and dispose of the appeal on merits as expeditiously as possible, preferably within a period of 12 we .....

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