2018 (3) TMI 1532

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....of 2014-15, for the assessment year 1984-85, claiming the following substantial questions of law:- i) Whether in the facts and circumstances of the case, the Haryana Tax Tribunal was right in confirming dismissal of appeal by the first appellate authority in default when the first appellate authority itself entertained the appeal after the compliance of the order of the Tribunal by paying first instalment and filing of Bank Guarantee for the rest of the amount? ii) Whether in the facts and circumstances of the case, whether appellant is required to continue to pay further installments when the appeal is entertained after payment of first installment and judgment is reserved? iii) Whether in the facts and circumstances of the case the aut....

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....ving tax and penalty of Rs. 30,89,121/-. Due to late payment of additional demand of Rs. 30,89,121/-, the Assessing Authority vide order dated 19.9.2003 (Annexure A-1) charged interest amounting to Rs. 50,70,578/- under Section 59 of the Haryana General Sales Tax Act, 1973. Feeling aggrieved by the order, Annexure A-1, the appellant filed an appeal before the Joint Excise and Taxation Commissioner (Appeals) [for brevity "the JETC (Appeals)"]. Along with the appeal, the appellant moved an application for stay of recovery proceedings. The JETC(Appeals) vide order dated 3.2.2004 (Annexure A-2) directed the appellant to pay entire additional demand. Against the order, Annexure A-2, the appellant filed an appeal before the Tribunal who vide orde....