Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Gauhati HC Directs Appellate Authority to Decide on Waiver Request for 25% Pre-Deposit u/s 33(6) of Assam General Sales Tax Act within 6 Months
Appeal Against OrderIncome Tax
The Gauhati High Court directed the appellate authority under Section 33(6) of the Assam General Sales Tax Act, 1993, to decide on the petitioner’s appeal for waiving the 25% pre-deposit within six months.
The petitioner, operating as M/s. P.G. Oil Traders, filed returns for assessment years 2002-2003 and 2003-2004, unaware of assessment orders issued later. Upon discovering the orders during recovery proceedings, the petitioner appealed to the Deputy Commissioner of Taxes (Appeals), requesting a stay and condonation of delay.
Despite a hearing set for 19.02.2013, the petitioner contested the requirement to deposit 25% of the disputed tax. The High Court overturned prior decisions, remanding the matter for the Appellate Authority to promptly adjudicate the appeals and the waiver request within six months from the order's certification.
