{"id":4740,"date":"2025-07-08T09:23:41","date_gmt":"2025-07-08T03:53:41","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=4740"},"modified":"2025-07-08T09:23:41","modified_gmt":"2025-07-08T03:53:41","slug":"hc-grants-time-for-pre-deposit-revives-vat-appeal","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/hc-grants-time-for-pre-deposit-revives-vat-appeal","title":{"rendered":"HC Grants Time for Pre-Deposit | Revives VAT Appeal"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/Excise%20&amp;%20Service%20Tax\/101010000000400382\/high-court-granted-extension-for-pre-deposit-enabling-petitioner-to-pursue-appeal-despite-earlier-rejection-for-default\">Diganta Duarah Versus Union of India (2025) 31 Centax 398 (Gau.)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>Arun Dev Choudhury<\/strong>, J.<\/li>\n<li><strong>S\/Shri A.K. Gupta, R.K. Mahanta<\/strong> &amp; <strong>R.S. Mishra<\/strong>, Advs., for the Petitioner.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The petitioner is engaged in business operations as a sole proprietor and was assessed to tax under the provisions of the Assam Value Added Tax Act, 2003. Aggrieved by the assessment order, the petitioner preferred a first appeal before the Commissioner (Appeals), which was dismissed on the ground of non-compliance with the mandatory pre-deposit requirement under Section 79(5) of the Act. The appellate authority held that it lacked jurisdiction to entertain the appeal in the absence of proof of statutory pre-deposit. Challenging this rejection, the petitioner filed a writ jurisdiction, submitting that the delay was not deliberate and expressing readiness to comply with the pre-deposit requirement if granted a reasonable extension.<\/p>\n<h2><em>High Court Held<\/em><\/h2>\n<p>The Hon\u2019ble Gauhati High Court held that the appellate authority had rightly declined to entertain the appeal due to statutory bar under Section 79(5), as it does not possess inherent powers to relax or waive the condition of pre-deposit. However, in exercise of its constitutional jurisdiction under Article 226, the Court observed that in bona fide cases of hardship, equitable relief may be granted to enable access to appellate remedy. Relying on settled precedent, the Court held that refusal to grant such an opportunity would defeat the purpose of providing statutory appeal. Accordingly, the Court set aside the order rejecting the appeal and extended time to the petitioner to furnish the requisite pre-deposit. It directed that upon proof of compliance, the appellate authority shall proceed to hear the matter afresh on merits. The writ petition was allowed without expressing any opinion on the merits of the assessment.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li>Har Devi Asnani v. State of Rajasthan \u2014 (2011) 14 SCC 160 \u2014 Relied on [Para 8]<\/li>\n<li>JSB Cement LLP v. State of Assam \u2014 (2019) SCC Online Gau 5983 \u2014 Relied on [Paras 5, 8]<\/li>\n<li>State of AP v. P. Laxmi Devi \u2014 (2008) 4 SCC 720 \u2014 Relied on [Para 8]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2019%20(29)%20G.S.T.L.%20737%20(S.C.)&amp;itemType=AP\">Tecnimont Pvt. Ltd. v. State of Punjab<\/a> \u2014 2019 (29) G.S.T.L. 737 (S.C.) \u2014 Relied on [Paras 5, 6, 8]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Diganta Duarah Versus Union of India (2025) 31 Centax 398&hellip;<\/p>\n","protected":false},"author":8,"featured_media":4748,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[49,51,63],"tags":[],"class_list":["post-4740","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-excise-service-tax","category-news-excise-service-tax","category-est-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>HC Grants Time for Pre-Deposit | Revives VAT Appeal<\/title>\n<meta name=\"description\" content=\"Gauhati HC allows VAT appeal despite missed pre-deposit\u2014extends deadline under Article 226 to prevent 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