In Brief
These consolidated Civil Appeals arose from orders rejecting tax appeals for failure to produce proof of required tax payment before consideration. The Supreme Court held that the second proviso of Sections 19 and 31 (APGST/VAT Acts) requiring such proof is a condition precedent to consideration for admission on merits, not at filing. Accordingly, an assessee may file an appeal within limitation and deposit required dues before first hearing. The Court impliedly overruled the conflicting decision in Ankamma Trading Company. Where deposits were made before first hearing, appeals were allowed. Where deposits were made after rejection, appeals were dismissed. Where tax credit certificates were pleaded, matters were remanded for fresh consideration. The Court directed that Appellate Authorities must consider every appeal within 30 days of filing."
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