Statutory pre-deposit requirement governed restoration of appeal, while unsigned assessment objections did not excuse compliance.

A statutory pre-deposit of 15% of the disputed tax was required for filing the appeal under the West Bengal VAT Act and Rules, and a challenge based on unsigned assessment documents could not by itself bypass that requirement. The Court nevertheless treated the assessment as high-pitched and ex parte, noted the long non-recovery of the assessment order, and granted one further opportunity to pursue the appeal. The impugned orders were set aside, and the appeal was directed to be restored on payment of the pre-deposit within the stipulated time; failure to comply would forfeit the benefit of the order.

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Issues: Whether the writ petitioner was entitled to have the impugned orders set aside and the appeal restored by complying with the statutory pre-deposit requirement for filing the appeal.

Analysis: The appellate rejection was founded on the petitioner's failure to deposit 15% of the disputed tax, as mandated by Section 84(1) of the West Bengal Value Added Tax Act, 2003 read with Rule 138(2)(b)(ia) of the West Bengal Value Added Tax Rules, 2005. The objection that the assessment notice and draft assessment order were unsigned was treated as a merits-based contention and not a ground to bypass the statutory pre-deposit requirement. At the same time, the assessment was treated as high-pitched and ex parte, and the assessment order had remained unrecovered for a long period, which justified granting one further opportunity to pursue the appeal.

Conclusion: The writ petition was allowed to the extent that the impugned orders were set aside and the appeal was directed to be restored on payment of 15% of the disputed tax within the stipulated time; failing compliance, the petitioner would lose the benefit of the order.

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