2014 (5) TMI 646

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....the endorsement made by the Appellate Deputy Commissioner-I, Commercial Taxes, dated 06.01.2011, in and by which, the petitioner's appeal memorandum was returned, directing the appellant to pay a sum of Rs.8,52,742/- as required under Section 51 of the Tamil Nadu Value Added Tax Act, 2006, (hereinafter referred to as 'the Act'). 3. The learned single Judge, who heard the writ petition, disposed of the same by directing the writ petitioner to comply with all the requirements, as intimated by the Appellate Authority in the Return Memo dated 03.01.2011 and on such compliance, the Appellate Authority was directed to number the appeal and pass orders on merits and in accordance with law. 4. The learned counsel appearing for the appellant r....

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....hus as on 31.03.2007, the net ITC eligible is only Rs.63,74,247/-. In the counter affidavit, the manner in which the assessment was completed by the second respondent has been set out. The second respondent has stated that there is some error in the reconciliation which will be taken note of. Therefore, the learned Government Advocate would contend that the adjustment of ITC to the tune of Rs.63,73,351/- is perfectly justified. The learned Government Advocate would further contend that the appellant is bound to comply with the statutory requirement under Section 51 of the Act by paying the requisite amounts and producing the challan and without such remittance, the appeal cannot be taken on file. 6. We have heard the submissions on eithe....

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....ate authority for sufficient cause though the challan or proof of payment may be produced after the appeal is admitted and taken up for consideration. 8. Thus, in view of the law laid down by the Supreme Court and in view of the specific statutory requirement, the appellant herein while preferring an appeal is bound to comply with the conditions prescribed under Section 51 of the Act, more particularly, the condition relating to payment of tax in the second proviso. Having held so, we are left with the second question as to whether the appellant is entitled for adjustment of the input tax credit available. In this regard, the learned counsel appearing for the appellant would contend that by a combined reading of Section 19 and Section 51....