2021 (1) TMI 749

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....a writ in the nature of certiorari or mandamus and/or any other appropriate writ, order or direction quashing and setting aside the impugned order dated 02.03.2020 received on 20.08.2020 in so far as the requirement of payment of pre-deposit and the matter may be remanded back to the First Appellate Authority so as to decide the matter on merits without the condition of pre-deposit. (b)Pending admission and final hearing of the present petition, by way of interim order, this Hon'ble Court may be pleased to stay the implementation, operation and execution of the impugned order dated 02.03.2020 issued by Ld. GVAT Tribunal; (c) An exparte adinterim relief in terms of para (b) may be passed in the interest of justice." ....

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....h unsold stock. He submitted that First Appellate Authority summarily dismissed first appeal on ground of nonpayment of 20 % of total dues towards pre-deposit without considering merits of the case. He relied upon the judgment of Hon. Supreme Court in the case of Pennar Industries Ltd. Vs. State of A.P. And others (2009) 2 SCC 177 and Ravi Gupta Vs. CST 22 VST 529 SC. He submitted that appellant is eligible to ITC of the goods lying in stock purchased from registered dealers and not liable to tax, interest and penalty, therefore, present second appeal may be admitted and stay against recovery proceedings may be granted without direction of pre-deposit. (3) Learned Government Representative, Ms. R.S.Pandya placed her reliance upon t....

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....R.S.Pandya strongly objected to the submissions. She submitted that appellant was directed to pay 20 % tax amount towards pre-deposit vide order dated 03/09/2019. She submitted that submissions made by the appellant dated 19/12/2019 is an afterthought. After scrutiny of the paper book of the present Second Appeal, this Hon'ble Tribunal has passed very specific direction to pay 20 % tax amount towards pre-deposit, therefore, it cannot be so construed that submission made by appellant today is not taken into consideration while passing direction towards pre-deposit. She submitted that since appellant has categorically expressed inability to comply with the direction of this Tribunal towards pre-deposit, therefor....