https://www.taxtmi.com/caselaws?id=385449 The High Court overturned the Appellate Deputy Commissioner's dismissal of appeals by M/s. Artex Infra Projects for failing to pay the disputed tax deposit on time. Relying on a Supreme Court ruling, the Court held that delayed deposits should be condoned if the appeal is filed within the limitation period. The Appellate Deputy Commissioner's decision was deemed erroneous, and the appeals were reinstated for consideration on their merits. The Commissioner was instructed to resolve the appeals promptly in accordance with the Supreme Court's directive. The writ petitions were granted, and no costs were imposed. en-us Fri, 30 Aug 2019 00:00:00 +0530 Fri, 06 Sep 2019 07:23:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385449 The High Court overturned the Appellate Deputy Commissioner's dismissal of appeals by M/s. Artex Infra Projects for failing to pay the disputed tax deposit on time. Relying on a Supreme Court ruling, the Court held that delayed deposits should be condoned if the appeal is filed within the limitation period. The Appellate Deputy Commissioner's decision was deemed erroneous, and the appeals were reinstated for consideration on their merits. The Commissioner was instructed to resolve the appeals promptly in accordance with the Supreme Court's directive. The writ petitions were granted, and no costs were imposed. Case-Laws VAT and Sales Tax Fri, 30 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385449