2016 (2) TMI 1056

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....i Deepak Awasthy, learned Govt. Adv. for the respondent State on advance notice. ORDER Rejecting a prayer made for waiver of the pre deposit amount and consequently rejecting the appeal summarily on account of non deposit of pre waiver amount, this petition has been filed under Article 226 of the Constitution challenging the order passed by the Appellate Authority i.e. respondent No.4 on 14.....

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....same has been procured now and were available for presentation but an application for waiver of the pre deposit amount was made by contending that as the TDS has been deducted, there is no liability and therefore, waiver should be granted. Holding that the waiver of the pre deposit has been rejected without taking note of the fact that in this case when the TDS is deducted and when the TDS Certifi....

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....ficates are available on record and if the TDS Certificate as produced, reveals the correct position, then the contention advanced by Shri Sumit Nema to say that the tax has already been paid would be correct and if that be so, dismissal of appeal on account of pre deposit of amount and taxing them for the tax already paid, would be nothing but injustice to the petitioner. 4. Keeping in view th....