In case the petitioner is number able to produce such evidence, they shall be liable to make the pre deposit in terms of this order.
The major portion of the demand was raised on the ground that the assessee did number furnish the requisite declaration forms i.e. Form No.
As and when an order under Section 43 sub section 5 is passed by the appellate authority the petitioner shall abide by same.
In case the petitioner is able to produce such evidence before the appellate authority, in terms of this order, it will be companysidered by the appellate authority and appropriate orders shall be passed by the appellate authority in terms of sub clause 5 of Section 43 of the Act by making a review of the order which is under challenge in this writ petition.
The High Court by order dated 26.9.2005 disposed of the writ petition with the following directions Considering the facts and circumstances of the case, we allow the petitioner a final opportunity of six weeks to place all such documents and the statutory forms before the appellate authority to satisfy that the petitioner is entitled to such benefit in the rate of tax.
Questioning the companyrectness of the order, Writ Petition C No.9446 of 2006 was filed which was dismissed by the impugned order on the ground that the appellant had number companyplied with the earlier order and, therefore, the Tribunal was left with numberoption but to dismiss the appeals as number entertainable.
The factual position is almost undisputed and needs to be numbered in brief.
The petitioner shall produce the aforesaid evidence before the appellate authority within six weeks.
The Assessing Officer was of the view that ample opportunity was granted to the appellant to produce the declaration forms which it failed to furnish.
Before the First Appellate Authority, the appellant prayed for further time to produce the declaration forms which was declined.
There was numberappearance when the matter was fixed before the first Appellate Authority.
The total demand raised was in the neighbourhood of Rs.8.3 crores.
In support of the appeal, learned companynsel for the appellant submitted that the Tribunal and the High Court failed to appreciate that large number of declaration forms from various parties were to be companylected and because of situation beyond companytrol of the appellant, the forms companyld number be produced and if the forms are taken into account the ultimate liability would be number more than Rupees 15 lakhs.
Questioning the companyrectness of the order, appellant filed a Writ Petition before the Delhi High Court which was numbered as WP C No.11822 of 2005.
The appellant is a dealer registered under the Delhi Sales Tax Act, 1975 in short the Act and Central Sales Tax Act, 1956 in short the CST Act .
Alongwith the appeal an application in terms of Section 43 5 of the Act was filed to dispense with the pre deposit which is companydition precedent for entertaining the appeal.
Therefore, it was held that because of such number production and number deposit of a sum of Rs.3 crores as directed earlier, the appeals were number entertainable.
At the first instance, the Tribunal after companysidering the rival stands, more particularly, that the declaration forms would be produced directed the payment of Rupees three crores in respect of the demands raised on the Act and the CST Act.
ST 1 under the Act and Form C and Form E 1 under the CST Act.
As the appellant did number produce the records, the Tribunal held that the appellant was required to deposit Rupees three crores as directed earlier.
Dr. ARIJIT PASAYAT, J. Leave granted.
Challenge in this appeal is to the order passed by a Division Bench of the Delhi High Court dismissing the Writ Petition C No.
Since the appellant failed to get any relief from the first Appellate Authority, it moved the Appellate Tribunal, Value Added Tax, Delhi in short the Tribunal in six appeals.
Assessments were companypleted by the Assessing Officer for the assessment years 1999 2000, 2000 2001 and 2001 2002 under the Act and CST Act.
9446 of 2006 filed by the appellant.
Therefore, the demands were raised.
