High Court overturns lower authorities' orders for non-deposit of pre-deposit amount under WBVAT Act

The High Court of Calcutta set aside the orders of the First Appellate Authority, revisional authority, and the Tribunal in a case involving the rejection of an appeal due to non-deposit of the pre-deposit amount under the WBVAT Act, 2003. The Court remanded the matter back to the First Appellate Authority for consideration on merit, emphasizing the need for expeditious disposal of the appeal and compliance with formalities. The writ petition was disposed of with this direction.

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Issues involved: Rejection of appeal due to non-deposit of pre-deposit amount u/s WBVAT Act, 2003.

Summary:
The High Court of Calcutta addressed the main issue concerning the rejection of an appeal by the First Appellate Authority based on the non-deposit of 15% of the pre-deposit amount, which is mandatory for filing an appeal against the adjudication order u/s WBVAT Act, 2003 dated 1st February, 2019. The petitioners had filed a revision application against the rejection of the appeal, which was not entertained and further challenged before the West Bengal Taxation Tribunal. However, the Tribunal released the matter on a technical ground. The petitioners claimed that the pre-deposit had already been made, with proof annexed to the writ petition.

The Court, after considering the facts and circumstances of the case and in the interest of justice, set aside the impugned orders of the first appellate authority, revisional authority, and the Tribunal. The matter was remanded back to the first appellate authority to consider and dispose of the appeal on merit and in accordance with the law, subject to compliance with any other formalities required. The Court emphasized the need for the appellate authority to expedite the consideration and disposal of the appeal. Consequently, the writ petition was disposed of with the mentioned observation and direction.

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