Pending tax appeals to be decided on merits without further deposit, with merits left to the appellate authority.

Pending appeals against assessment orders were directed to be heard and decided on their own merits under the Maharashtra Value Added Tax Act, with no further deposit required after the petitioner had already deposited 10% of the demand. The SC declined to rule on the merits of the challenge or on the earlier Bombay High Court decision relied upon, and instead left those issues to the appellate authority, which was directed to decide the appeals in accordance with law within two months, keeping in mind the High Court's observations on disputed questions of fact.

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Issues: Whether the pending appeals against the assessment orders should be taken up and decided on merits without insisting on any further deposit, and whether the Court should express any view on the merits of the challenge to the assessment order under the Maharashtra Value Added Tax Act, 2002.

Analysis: The petitioner had already preferred appeals and had deposited 10% of the total demand. The Court declined to pronounce on the applicability of the earlier Bombay High Court decision relied upon by the petitioner and also declined to examine the merits of the dispute. Instead, it directed the appellate authority to hear and decide the appeals in accordance with law on their own merits within two months and without insisting on any further deposit, while keeping in mind the High Court's observations regarding disputed questions of fact.

Outcome: The special leave petition was disposed of with directions to the appellate authority to decide the pending appeals expeditiously and without requiring any further deposit.

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