TaxTMI 
TaxTMI 
2015 (11) TMI 370
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....per the amended provision. The DM was listed before Single Member on 26.6.2015 for admitting the appeals, wherein the appeals were admitted with a direction to list the stay applications. Accordingly, the stay applications are listed. 2. Learned advocate appearing for the appellants submits that they have filed appeals on 8.4.2015 and submits that their appeal was covered under amended provisions of Section 35F. He relied Hon'ble Madras High Court order dt. 12.6.2015 in the case of Fifth Avenue Sourcing (P) Ltd. Vs CST Chennai reported in 2015-TIOL-1592-HC-MAD-ST. The said High Court decision relied the Hon'ble Kerala High Court in the case of Muthoot Finance Ltd. Vs UOI 2015-TIOL-632-HC-KERALA-ST and the Madras High Court de....
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....he Hon'ble High Court decision is for that appellant. There is no rule laid down by the Hon'ble High Court and they cannot take shelter under the Hon'ble High Court order wherein the High Court directed appellant in that case to file stay application. Appellant should have paid predeposit as per amended section 35F @ 7.5% of the tax demand. He relied High Court's decision in the case of Arjun Industries Ltd. Vs CC Jaipur - 2015 (320) ELT 497 (Raj.) wherein the High Court said that mandatory predeposit of 7.5% or 10% as prescribed in Section 35F is applicable in cases of appeals filed prior to 6.8.2014. 4. After hearing both sides and after examining the merits of the stay applications, we find that this is an appeal filed a....
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....im order dated 19.02.2015 passed by the High Court of Telengana & Andhra Pradesh in W.P.No.3393/2015, the view seems to be consistent with the settled law that the institution of a suit carries with it an implication that all rights of appeal then in force are preserved to the parties thereto till the rest of the career of the suit and, further, that the right of appeal that is vested is to be governed by the law prevailing at the date of institution of the suit or proceeding, and not by the law that prevails at the date of its decision or at the date of filing of the appeal. (See: Garikapati Veeraya v. N.Subbiah Choudhry and other (AIR 1957 SC 540); Messrs Hoosein Kasam Dada (India) Ltd., v. The State of Madhya Pradesh and others, (AIR 195....
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....he Finance Act, 1994, as they stood prior to 16.08.2014, then the Appellate Tribunal shall number the Appeal, and consider the application filed by the petitioner for waiver of pre-deposit and stay of recovery of the amounts confirmed against him by Ext.P8 order, on merits and thereafter, proceed to hear the appeal itself in due course. The petitioner shall file the appeal, together with the application for waiver of pre-deposit and stay, before the Appellate Tribunal on or before 31.03.2015." 13. To appreciate with clarity, it is pertinent to mention few facts involved in the case ofDeputy Commercial Tax Officer, Tirupur Central-I Assessment Circle, Tirupur and others ..vs.. Cameo Exports and others mentioned supra. The assessees therein....
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....rual of the right of appeal, the crucial and the relevant date is the date of initiation of assessment proceedings and not the decision itself. The right of appeal becomes vested in the assessee the moment he files his return, which commences the assessment proceedings. In the case of assessees, the returns were filed long before the provisions of Section 31 of the Act was amended by Act 14 of 1999. Further, it is not disputed that the aforesaid amendments to the Act have not been given retrospective effect but are prospective. Therefore, the appeals are deserved to be entertained without insisting on pre-deposit of 25% of the disputed tax as per the amended provisions of the Act. 14. In the light of the above decision, as the amended pro....