2025 (9) TMI 1689

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....z Bharucha a/w Adv. Saket Ketkar. ORAL JUDGMENT:-   (PER M. S. SONAK, J.) 1. Heard learned counsel for the parties. 2. Rule. The Rule is made returnable immediately at the request of and with the consent of the learned counsel for the parties. 3. The challenge in this Petition is to the Order dated 19 September 2024 by which the Appellate Authority rejected the Petitioner's Appeal on the ground of non-compliance with the mandatory condition of pre-deposit of 10% of the tax amount. The Appellate Authority reasoned that 10% of the tax amount would come to approximately Rs. 12,76,000/- and the Petitioner had deposited only Rs. 8.62 lakhs. 4. Mr. Mahesh Raichandani, the learned counsel for the Petitioner, submitted that f....

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....parent that such a hearing was on the merits of the Appeal. The Petitioner does not even complain about any lack of hearing on the merits of the Appeal. The Petitioner's complaint is that the Appeal was dismissed on a ground about which they were given no notice whatsoever, and consequently, no opportunity to satisfy the Appellate Authority that there was no short deposit and, in any event, to make good the procedural requirement, assuming that there was some short deposit. 8. Therefore, in the above circumstances, we are unable to accept Ms Bharucha's contention. This contention proceeds on an incorrect understanding of the Petitioner's case and the Petitioner's contentions. 9. In the case of JEM Exporter (supra) the Coordinate B....

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.... for the alleged shortfall in deposit without granting the Appellant any reasonable opportunity. 11. For the above reasons and in accordance with the law laid down in the above cases, we set aside the impugned order dated 19 September 2024 and remand the matter to the Appellate Authority. 12. The Appellate Authority must give the Petitioner an opportunity to satisfy it that there was no shortfall. Further, if the Appellate Authority, after hearing the Petitioner, concludes that there was a shortfall, then a reasonable opportunity of making good that shortfall by granting the Petitioner about 4 weeks' time to make good the shortfall must be granted to the Petitioner. 13. Despite all this, if the Petitioner fails to make good the sho....