Assessing Officer raised demand upon assessee and appellate authorities dismissed appeal for non payment of 25 per cent of demand amount

CST & VAT: Where Assessing Officer raised demand upon assessee and appellate authorities dismissed appeal for non payment of 25 per cent of demand amount, since assessee had not sought to contest case before Assessing Officer on merits but had only prayed for lenient view, orders of appellate authorities were justifiable
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[2014] 51 taxmann.com 297 (Punjab & Haryana)
HIGH COURT OF PUNJAB AND HARYANA
Goyal Timber Store
v.
State of Punjab*
AJAY KUMAR MITTAL AND MRS. ANITA CHAUDHRY, JJ.
CWP NO. 20093 OF 2013
JANUARY  15, 2014
Section 62 of the Punjab Value Added Tax Act, 2005 - Appeal - Pre deposit of tax - Assessment year 2008-09 - Assessing Officer passed assessment order on assessee and raised huge demand upon it - First Appellate Authority dismissed appeal filed by assessee for non payment of 25 per cent of demand amount - Tribunal upheld order of First Appellate Authority - Assessee filed writ petition for quashing orders of appellate authorities - Whether since assessee had not sought to contest case before Assessing Officer on merits but had only prayed for lenient view, orders of appellate authorities deserved to be upheld - Held, yes [Para 6][In favour of revenue]