2025 (8) TMI 487 - SCH - VAT / Sales Tax

Statutory appeal dismissed for failure to deposit 20% tax as mandatory pre-condition under GST rules

The SC upheld the dismissal of the statutory appeal before the Additional Commissioner, CT & GST, due to the petitioner's failure to deposit 20% of ... Maintainability of appeal - failure to deposit 20% of the tax demanded, which is pre-condition for maintaining such an appeal - HELD THAT:- The Statutory Appeal before the Additional Commissioner, CT & GST, was dismissed as not maintainable as the petitioner fail to deposit 20% of the tax demanded, which is pre-condition for maintaining such an appeal. The Revision against the said order was also dismissed and so was the Writ Petition. There are no error or illegality in dismissing the appeal for non payment of 20% of the tax demanded - petition dismissed. The Supreme Court, through Justices Pankaj Mithal and Prasanna B. Varale, dismissed the petition challenging the dismissal of the Statutory Appeal before the Additional Commissioner, CT & GST, which was found 'not maintainable' due to the petitioner's failure to deposit the mandatory '20% of the tax demanded,' a 'pre-condition for maintaining such an appeal.' The Court upheld the dismissal of the Revision and Writ Petition against that order, finding 'no error or illegality' in the lower authorities' decisions. The petition was dismissed, but the petitioner was granted liberty to 'explore other alternative legal remedies that may be available to it in law.' Pending applications were disposed of.