TaxTMI 
TaxTMI 
2015 (1) TMI 273
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....os. 16293/2014 & 16295/2014 (condonation of delay) in ST. APPL. 60/2014 These are the applications for condonation of delay in filing and refiling the appeals. There is a delay of 47 days in filing and a delay of 15 days in refiling of the appeals. We condone the delay in filing and refiling noticing the fact that the appellant has earlier filed applications for review before the Appellate Tribunal, constituted under the Delhi Value Added Tax Act, 2004. Upon dismissal of the review applications, the present appeals were preferred. Counsel for the respondent revenue has waived his right to file reply. The applications are accordingly allowed. ST.APPL. Nos. 48, 51, 52, 59 & 60 of 2014 1. Looking at the similarity of issue and questio....
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....ommissioner, vide order dated 05.09.2001, directed the appellant herein to deposit Rs. 45 lacs and Rs. 5 lacs under the Delhi Sales Tax Act, 1975 and the Central Sales Tax Act, 1956 respectively, as a condition precedent for hearing appeal on merits. 6.2 Aggrieved, the appellant filed the appeals before the Sales Tax Appellate Tribunal, which were decided by order dated 16.10.2001, directing the appellant herein to make pre-deposit of Rs. 4 lacs under the Delhi Sales Tax Act, 1975 and Rs. 2000/- under the Central Sales Tax Act, 1956. The said deposits were duly made. 6.3 The first appellate authority, after a gap of 11 years vide order dated 7.9.2012, rejected the first appeal on merits. Thereupon, the appellant assessee preferred an ....
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....975 and the Central Sales Tax Act, 1956, respectively. Subsequently, a reassessment order was passed on 30.09.2002, creating additional demand of Rs. 6,93,616/- and Rs. 31,29,853/- under the Delhi Sales Tax Act, 1975 and the Central Sales Tax Act, 1956, respectively. The appellant assessee preferred appeals and vide order dated 13.3.2003, the First Appellate Authority directed the appellant to make a pre-deposit of Rs. 24,000/- under the Delhi Sales Tax Act, 1975 and Rs. 3 lacs under the Central Sales Tax, 1956. The aforesaid pre-deposits were in relation to both the assessment and reassessment orders. Aggrieved, the appellant preferred an appeal before the Sales Tax Appellate Tribunal whereby the pre-deposit was reduced to Rs. 10,000/- und....
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.... of the disputed tax amount under the Delhi Sales Tax Act, 1975 and the Central Sales Tax Act, 1956 and 10% of the disputed penalty amount as a pre-condition for hearing of the appeals on merits. ST. APPL. No. 60 of 2014 (filed by Calcom Vision Ltd.) (Financial Year 1998-99) 10. By Assessment Order dated 09.01.2001, demand of Rs. 17,41,950/- and Rs. 1,82,002/- was created under the Delhi Sales Tax Act, 1975 and the Central Sales Tax Act, 1956 respectively. The first appellate authority, vide order dated 22.8.2001, directed the appellant herein to deposit 10% of the disputed amount under both the Delhi Sales Tax Act, 1975 and the Central Sales Tax Act, 1956. The said deposit was duly made. By order dated 21.09.2012, an order of remand ....
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....corded that the appellant assessee had produced Forms 'C', ST-49 and ST-35 Forms. Before us also the assessee has produced the said forms in original. It is stated that the record maintenance by the respondent revenue is not satisfactory and of required standard. The forms often get misplaced or become untraceable. Even proper receipt is not given. Even photocopies of forms stated to have been filed by the appellant, are not traceable. 12. We have gone through the contentions raised by the parties and have also examined various appellate orders in which reference to the forms etc. has been made. The orders do indicate that forms were certainly filed either before the Assessing Officer or the first appellate authority or before the Appell....
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....cs Ltd. will deposit a consolidated amount of Rs. 10 lacs, which will be deposited in two instalments. The first instalment of Rs. 5 lakh will be deposited within a period of one month from today and the second instalment of Rs. 5 lacs will be paid within a period of two months after the payment of first instalment. (ii) Calcom Vision Ltd. will make pre-deposit of Rs. 5 lacs within two months from today. The said deposits will be made before the Appellate Tribunal, Value Added Tax and will abide by the orders passed by the said Tribunal. The deposits will be kept in an interest bearing FDR. (iii) Calcom Vision Ltd. will file an undertaking before the Appellate Tribunal, Value Added Tax, stating that they shall not sell, alienate or....