Tribunal cannot adopt a different approach and order pre-deposit in other matters involving same issue when in earlier matters pre-deposit was waived
In the instant case, the Hon’ble Tribunal directed Swift Talk (the Appellant) to deposit Rs. 3 Lakhs as pre-deposit for hearing the case on merit by the Ld. Commissioner (Appeals).The Appellant argued that the Hon’ble Tribunal has adopted discriminatory approach in respect of same controversy and vide its earlier decisions in case of other dealers, pre-deposit was waived and the matter was remanded back to the Ld. Commissioner (Appeals) for hearing on merits.
The Hon’ble High Court of Himachal Pradesh held that it could not be understood why different approach has been adopted in case of another dealer raising similar question and not resorting to order of remand, as was order passed in case of other assessees. Hence, pre-deposit was waived and the matter was remanded back to the Ld. Commissioner (Appeals) for hearing on merits.
(Bimal Jain, FCA, FCS, LLB, B.Com (Hons), Email: firstname.lastname@example.org)