2003 (11) TMI 580

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....ioner was allegedly carrying on the business of manufacturing plywood board at Gurgaon. It was registered as a dealer under the provisions of the Haryana General Sales Tax Act, 1973 as well as the Central Sales Tax Act, 1956. According to the averments made in the writ petition, the petitioner had been filing sales tax returns regularly till the closure of its business in 1994 on account of hea....

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.... the Joint Excise and Taxation Commissioner (Appeals), the petitioner preferred an appeal before the Sales Tax Tribunal, Haryana. The Sales Tax Tribunal, Haryana, remanded the case back to the Joint Excise and Taxation Commissioner (Appeals) on October 15, 1999 with a direction to consider the claim of the petitioner on the application of stay filed by it. After remand, the Joint Excise and Tax....

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....the Joint Excise and Taxation Commissioner (Appeals) was dismissed on account of non-payment of pre-deposit in terms of the order passed by the Sales Tax Tribunal, Haryana. Be that as it may, by an order dated September 10, 2001 the Sales Tax Tribunal, Haryana dismissed the review petition filed by the petitioner. It is in the aforesaid peculiar circumstances that the petitioner has approached ....

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...., therefore, justified for the various authorities to require the petitioner to make a deposit of the assessed tax/penalty before his appeal could be adjudicated upon. On his failing to do so, the appeal preferred by the petitioner came to be dismissed summarily. Be that as it may, in the peculiar facts and circumstances of this case, we are satisfied that the petitioner deserves an opportunity of....