2016 (10) TMI 289

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....ICE AKIL KURESHI ) 1. These appeals are filed by the assessee challenging the order of the Value Added Tax Tribunal dated 15.12.2015, dismissing the appeals on the ground of non payment of predeposit amounts as directed by the Tribunal in its order dated 14.08.2015. 2. Having heard learned counsel for the parties, we notice that the Assessing Officer had carried out the assessment for three sepa....

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....the predeposit requirement as modified by the Tribunal is barely 10% of the principal tax ignoring the penalty component. The Tribunal has perused the materials on record and come to the conclusion that no further relaxation can be granted, a view with which, we concur. Since the issue involved is merely of predeposit, we refrain of making any observations on the merits so as not to prejudice the ....