2021 (1) TMI 629

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....OJO JUDGMENT By this petition, the petitioner has prayed for the following reliefs. I. To issue a writ order or direction to revive Ext.P3 appeal by accepting 7.5% pre-deposit and dispose of the appeal within a specified time. II. To declare that Ext.P2 order issued by the 2nd respondent is Ultra Vires, illegal and arbitrary. III. To declare that Ext.P4 order issued by the 3rd respondent i....

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.... tax amount as required by Section 35 F of the Central Finance Act, 1994 is not mandatory but as of now the petitioner is willing to deposit the amount as required by the said provision. He therefore requests that the appeal which is rejected by the impugned order with an observation that as pre-deposit is not made by the petitioner, needs to be reviewed . 4. The learned counsel for the petitione....