Appeal rejection on ground of late payment - upheld by HC

Wizards, this case was pronouned by honorable AP High Court on 5 Sep 2014

The case details are: 

Writ Petition No. 23071 of 2014 - M/s Ideal Detonators Private Limited Vs The Govt of Telangana

I should admit outrightly, that this a very important case, so I would get out with a detailed version, may be in some days.

Now, my some days could be more than yours, So I would give link of this case in that detailed version You can use your wicked ways to track and link these together.

One more thing, that I wrote about this case in 2015, and now it is 2017. In these 2 years, I have learnt alot and my skills have improved too.

Anyways, have a quick peep below for now, and wait for my detailed (better, improved version)

Facts in Brief:

There are 4 parties to the case:

       1 - Petitioner - Ideal Detonators  Private Limited    2.  - First Appellate Authority    3. - Tax Officer        4. - Assessing officer

1. The petitioner - Ideal, a limited company, is a registered dealer both under the A.P. VAT Act and the CST Act.

2. An audit was carried on  petitioners undertaking on 18.02.2008.

3. The 3rd respondent issued show cause notice dated 30.12.2008 proposing to levy a higher rate of tax on a turnover of Rs.10.78 crores on the ground that concessional rate of tax could not be allowed as the petitioner had not filed the C declaration forms.

4. An assessment order came to be passed on 28.02.2009.

5. As a rule, Ideal should have paid 12.5% of the disputed tax, within sixty days from the date of receipt of the assessment order. But it didn't. 

6. Rather Ideal paid the amount, 478 days after receipt of the order of assessment. 

7. And being aggrieved Ideal preferred an appeal on 03.04.2009.

8. Naturally, Appellate authority rejected the appeal , by his order dated 19.06.2014, on the ground that he, as the first appellate authority, could not consider admission of an appeal if the appellant failed to produce proof of payment of the admitted tax, and 12.5% of the disputed tax, within sixty days from the date of receipt of the assessment order including the condonable delay period of thirty days.

9. Ideal, didn't stop here and appealed before the High Court.

10. HC gave a landmark judgement. And that is what I would cover in my later articles. But for now, one of the important points HC held are:

11. HC held that even if there are some similar cases, where honorable Supreme Court of India has allowed the petition of assesee, in some cases HC can not overrule the decision of a  Division Bench of the High Court, like in this.

12. HC held that the constitution of our country has given explicitly more powers to SC then to HC. SC can use those powers under different circumstances, and admit the petition of assessee, which HC can't.

13.  HC held that although a very similar case (of delay/non-payment of 12.5%) has been admitted by SC.

14. But it has been under superior powers given to it.

15. Thus HC dismissed the appeal and ordered that appeal could not be admitted because of delay in payment of minimum required amount.

16. And  a statutory authority could not deviate from the prescribed statutory requirement