2014 (1) TMI 259

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....espondent : Shri P. Arul, Superintendent (AR) JUDGEMENT Per Justice G. Raghuram Having heard the learned Consultant for the appellant and Ld. DR, we consider it appropriate at the stage of consideration of the stay application, to dispose of the substantive appeal itself as the relevant issue falls within a narrow compass. We accordingly waive predeposit and dispose of the appeal. 2. T....

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....ppeared, the appellate Commissioner by a detailed order concluded that no prima facie case was made out for waiver of predeposit; and the appellant should deposit 50% each of the assessed tax and penalty, within the specified period and furnish proof of deposit by 28.3.2012. This order further recorded that failure to deposit would render the appeal liable for rejection for non-compliance of provi....

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.... the appeal preferred by the appellant was rejected both on ground of non-compliance with provisions of Section 35F and on merits. 6. The Learned consultant representing the appellant would strenuously contend that the appellant had an eminently arguable case to urge, before the appellate Commissioner but was incapacitated from depositing the predeposit on account of financial hardship; that th....

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....d as without jurisdiction; unless such order (directing predeposit) is itself a nullity for any reason of lack of inherent jurisdiction of the officer passing the order or like circumstances. 8. On the aforesaid analysis, the Ld. Commissioner (Appeals) ought to have rejected the appeal solely on the ground of failure of predeposit, one of the grounds adverted to in the impugned order. The impug....