2025 (1) TMI 473

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....W WRIT APPEAL NO. 3436 OF 2019 (T-RES) - -<br>CST, VAT & Sales Tax<br>HON&#39;BLE MR JUSTICE KRISHNA S DIXIT AND HON&#39;BLE MR JUSTICE G BASAVARAJA For the Appellant: (By Smt. Maneesha Kongovi., Advocate). For the Respondents: (By Sri. Aditya Vikram Bhat., AGA for R1-3). ORAL JUDGMENT (PER: HON&#39;BLE MR JUSTICE KRISHNA S DIXIT) In W.A.No.3435/2019: This Intra-Court Appeal is d....

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....ment Orders, it is unjustifiably treated otherwise; this aspect having not been properly adverted to by the learned Single Judge, indulgence in appeal is warranted. Lastly, learned counsel argues that the statutory appeal is no efficacious remedy inasmuch as the Assessee has to make pre-deposit of money. 3. Learned AGA appearing for the respondent-Revenue opposes the appeal with equal vehemence....

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....itions subject to he making pre-deposit of 30% of disputed tax along with interest accruing due thereon till the filing of writ petitions i.e., 30.08.2019, within four weeks. 5. Learned AGA is right in telling us that the legal requirement of making pre-deposit of certain monies as a sine qua non is a matter of statutory policy under which right of appeal is created i.e, Sec. 62 of 2003 Act and....

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....s are kept open. We make it clear that we have not laid down any law in this judgment that is rendered fact-specific. Registry to return the impugned Assessment Orders after retaining photostat copies thereof in record of the cases. IN W.A. No. 3436/2019: The subject matter of this appeal is substantially similar to the one in W.A. No. 3435/2019 wherein reprieve has been accorded to the appe....