TaxTMI 
TaxTMI 
2024 (4) TMI 220
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....e petitioner has raised the following substantial questions of law: "(A) Whether the Honourable Tribunal has erred in holding that Appellant is required to pay the mandatory pre-deposit of Rs. 23,000/- and Rs. 36,00,000/- respectively under the GVAT Act and CST Act?" 3. It is the case of the petitioner that the Commissioner Appeals as well as the Tribunal while passing an order of pre-deposit has not considered the prima facie case in favour of the appellant. 4. The brief facts of the case are as under: 4.1. The Appellant preferred the Second Appeal and challenged the order of the Joint Commissioner of State Tax Appeals before the Tribunal under Section 73 of the VAT Act read with Section 9(2) of the CST Act for the Assessment Period ....
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....after laps of more than 7 years appellant has not produced total statutory forms whichever is required for the financial year 2014-15. Now, appellant has produced statutory forms after passing the order of the First Appellate Authority to the tune of Rs. 4,00,00,000/- + Rs. 2,00,00,000/- total Rs. 6,00,00,000/-. Therefore, Tribunal is of opinion that reduced tax of Rs. 23,17,221/- for calculation of pre-deposit amount and remaining amount is Rs. 36,19,825/-. This is the old matter for the financial year 2014-15 and till today appellant has not produced statutory forms as per required to produce within the period of 3 months, but after laps of more than 7 years, he has not produced statutory forms. Therefore, Tribunal is not given any benefi....
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....bmitted that the Tribunal has passed the impugned order after considering the prima facie case of the appellant and it is a fact emerging from the record that the appellant has not submitted the statutory forms of approximately to the tune of Rs. 6 Crores and therefore the Tribunal was justified in directing the appellant to deposit amount of Rs. 36,00,000/- out of the total demand of Rs. 36,19,825/-, which is now outstanding dues to be paid after submission of C-Forms and H Forms approximately amount of Rs. 23,17,221/- by the appellant. 7. Having considered the submissions of both the sides, it appears that the Tribunal has imposed the condition of pre-deposit consisting of the entire demand under the Central Sales Tax. The Tribunal has p....