2008 (3) TMI 635

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....orporation Limited (hereinafter referred to as "the petitioner-corporation") has filed this petition under articles 226 and 227 of the Constitution of India, challenging the order dated December 3, 2007 (annexure P-3), passed by the Haryana Tax Tribunal, Chandigarh, confirming the order dated April 26, 2007 (annexure P-2) passed by the Joint Excise and Taxation Commissioner (Appeals), Ambala, resp....

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....was filed before the sales tax appellate authority, which was subsequently transferred to the first appellate authority. Along with the appeal, an application under section 39 of the Haryana General Sales Tax Act, 1973 was also filed, praying for waiver of condition to pre-deposit the additional demand of tax for entertaining the appeal. The said application was considered and decided by the first....

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....d December 3, 2007 (annexure P-3) and April 26, 2007 (annexure P-2) only, whereby application of the petitioner for waiving of condition of pre-deposit of the additional demand has been disposed with a direction to deposit 10 per cent of the additional demand. Counsel for the petitioner submits that both the authorities below have not properly appreciated the difficulties being faced by the petit....

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....ave waived off the condition of pre-deposit of the additional demand for entertaining the appeal. After hearing counsel for the petitioner and going through the impugned orders, in view of the law laid down by the honourable apex court in Indu Nissan Oxo Chemicals Ind. Ltd. v. Union of India [2008] 10 RC 132 and Union of India v. Adani Exports Ltd. [2008] 10 RC 225, we are of the opinion that by ....