2025 (4) TMI 1676

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....itioner : Mr. Ajit Kumar Ray, Advocate For the Opposite Parties : Mr. Sunil Mishra, Standing Counsel for CT & GST Organisation ORDER 1. This matter is taken up through Hybrid mode. 2. The order dated 17.01.2025 passed by the Commissioner of Sales Tax in disposing of the revision petition against the order of rejection of appeal as the condition for pre-deposit of 20% of the disputed ta....

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.... a dead letter and shall not be entertained by the Authority. The contention of the appellant that they may be permitted to deposit 10% of the disputed tax demand. We do not find any reference of the said numerical word but for the sine qua none to make the appeal entertainable appellant is to deposit 20% of the disputed tax or interest or both. The Court cannot pass an order which per se is contr....