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ST - ex parte & non-speaking Pre-Deposit cum Appeal Order set aside - Pre-Deposit order passed without giving opportunity of hearing - Commissioner (A) directed to pass fresh orders: HC

By TIOL News Service

CHENNAI, MAY 01, 2013: AFTER the draconian Circular dated 01.01.2013, the department initiated recovery proceedings wherever Stay was not granted even where matters were pending for reasons beyond the control of the assessee. Simultaneously, Commissioner (Appeals) called for hearing of Stay Petitions alone and proposed to dispose of (with a direction to make pre-deposit) the same. Several Pre-deposit Orders were passed in a great haste whereby partial pre-deposit was ordered without considering the merits of the case. One such matter where Pre-Deposit cum Appeal Order passed by the Commissioner (Appeals) directing the Appellant to make pre-deposit was challenged before the Madras High Court.

Appellant is aggrieved against Pre-Deposit cum Appeal Order passed by the Commissioner (Appeals) directing the Appellant to make pre-deposit of 50% for hearing the appeal. Appellant moved the High Court in a Writ Petition on the ground of violation of principles of natural justice since no opportunity of hearing was given to the appellant and also on the ground that pre-deposit order was passed without giving sufficient reasons for directing pre-deposit of 50%. Single Judge upheld the Order of the Commissioner (Appeals) and directed the Appellant to comply with the Order of Commissioner (Appeals) - 2013-TIOL-168-HC-MAD-ST

On Writ Appeal, the Division Bench held that it is evident that no one appeared for the appellant on the date of hearing and the authority had proceeded with the matter and passed the order without giving any reasons regarding pre-deposit of 50%. The Division Bench accordingly disposed of the Writ Appeal by setting aside the Order of Single Judge and directed the Commissioner (Appeals) to hear the appellant on 26.04.2013 and pass fresh orders on merits. The High Court further held that if the appellant does not appear on that day, the Respondent Commissioner (Appeals) is free to pass fresh orders.

(See 2013-TIOL-343-HC-MAD-ST)


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