VENKATESWARA SALES EXPORTS Vs. APPELLATE DEPUTY COMMISSIONER

JUDGEMENT

(1.) As the issue involved in all the cases being one and the same, they are dealt with together taking Writ Petition No.20175 of 2020 as a lead petition.

(2.) The Writ Petition came to be filed to declare the action of the 1st respondent in rejecting the appeal, vide proceedings dated 3.3.2020, for the assessment year 2011-2012, under the Central Sales Tax Act, on the ground that the petitioner failed to pay 12.5% of the disputed tax along with the appeal, as illegal, arbitrary and violative of settled principles of law.

(3.) The brief facts of the case are as under :