2015 (5) TMI 452

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...., Advocate ORDER Sanjiv Khanna, J (Oral) Having heard the counsel for the parties, we are inclined to frame the following substantial question of law: "Whether the Appellate Tribunal, Value Added Tax was justified and right in dismissing the appeal filed by the appellant Rosa Traders Pvt. Ltd. for failure to deposit the entire amount of Rs. 2 lakhs? " 2. With the consent of the parties, we ta....

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....made on 26.07.2010 & 29.07.2010 and 16.11.2010, respectively. However, balance payment of Rs. 60,000/- remained outstanding. In the meanwhile, the appeal itself was listed before the Appellate Tribunal on 21.02.2014 to be dismissed under Section 43(5) of the Delhi Sales Act, 1975. Thereupon, the appellant deposited Rs. 45,000/- and Rs. 15,000/- on 16.03.2014 and 21.03.2014 to make up for the balan....

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....ge would face penurious situation. Noticing these facts while issuing notice vide order dated 09.09.2014, we had asked the appellant, whether they could deposit a further amount. Learned counsel for the appellant has stated that they would deposit another amount of Rs. 50,000/- and a challan would be produced. Today, during the course of hearing, learned counsel for the appellant has produced befo....