Triveni Engineers Vs Assessing Authority CT And GST Circle (Supreme Court of India)
Summary: In the case of M/s. Triveni Engineers v. Assessing Authority, the Supreme Court of India upheld the dismissal of a statutory appeal due to the appellant’s failure to comply with the mandatory pre-deposit requirement. The Petitioner, M/s. Triveni Engineers, had filed an appeal against an assessment order but had failed to deposit the mandated 20% of the disputed tax as required under Section 16(4) of the Odisha Entry Tax Act. The Supreme Court affirmed the High Court’s decision, which had previously ruled that the statutory requirement for a 20% deposit is a condition precedent for an appeal to be entertained. The court’s ruling reinforces the principle that pre-deposit conditions are mandatory and non-negotiable. It found no error in the appellate authority’s decision to dismiss the appeal, as the law clearly states that an appeal cannot be heard without this payment. The court also clarified that it could not reduce the pre-deposit amount to 10% as requested by the Petitioner, as this would be contrary to the explicit statutory provision. The decision underscores that appellate authorities and courts have limited discretion to waive or alter these requirements, and litigants seeking to bypass them will not succeed. The court, however, noted that the Petitioner could explore other legal remedies.
