2026 (9) TMI 2

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....rvices Tax Range-1F Guwahati.<br>VAT / Sales Tax<br>2026 (9) TMI 2 - GAUHATI HIGH COURT - 2026:GAU - AS:1246<br>GAUHATI HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 28-8-2026<br>WP(C)/6591/2025 - -<br>CST, VAT & Sales Tax<br>HONOURABLE MR. JUSTICE DEVASHIS BARUAH For the Petitioner(s): Mr. O.P. Bhati, Advocate. For the Respondent(s): None appears. ORDER Heard Mr. O.P. Bh....

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.... said Appeal was dismissed for not making the pre-deposit. The learned Coordinate Bench of this Court rejected the said contention of the petitioner and granted a period of 30 days from the date of the said order to deposit the statutory deposit and thereupon the Appellate Authority shall decide the appeal on merits. It was further directed by the learned Coordinate Bench of this Court that if the....

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....y shall afresh take the matter for hearing on a date, which is convenient to the appellate authority. It is also made clear that if the petitioner does not appear on the said date and does not make pre-deposit, the order that has been set aside, shall revive." 6. The period of 30 days elapsed much prior to 20.06.2025. Under such circumstances, it is the opinion of this Court that the petitioner....