Court reinstates appeal, orders compliance with pre-deposit, remits for merits decision, directs cost payment.

The Court set aside the dismissal of the appeal for failure to comply with the pre-deposit order and remitted the matter for a decision on the appeal's merits. The petitioner was directed to pay costs for delay and wastage of time and instructed to appear before the Deputy Excise and Taxation Commissioner for further proceedings.

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Issues:
Challenge to dismissal of appeal for failure to comply with pre-deposit order.

Analysis:
The petitioner filed an appeal but failed to comply with the pre-deposit order, resulting in dismissal of the appeal. Despite subsequent attempts to rectify the situation, including depositing a nominal amount and seeking extensions, the appeal was ultimately dismissed by the Deputy Excise and Taxation Commissioner and the Sales Tax Tribunal. The petitioner argued that a pending reference application and full deposit of the amount should warrant a hearing on the appeal's merits.

Court's Decision:
The Court acknowledged the petitioner's delayed compliance but criticized the practice of filing repeated applications solely to delay tax payment. Despite this, the Court set aside the previous order and remitted the matter to the Deputy Excise and Taxation Commissioner for a decision on the appeal's merits. The petitioner was directed to pay costs of &8377; 15,000 for the delay and wastage of time, to be deposited with the Punjab and Haryana High Court Legal Services Committee within one month. The parties were instructed to appear before the Deputy Excise and Taxation Commissioner on a specified date for further proceedings, ultimately disposing of the petition.

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