DANIELI INDIA LIMITED Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) Heard learned counsel for the parties.

(2.) Though multiple prayers have been made by the petitioner but learned Senior Counsel for the petitioner has confined to the prayer seeking quashing of the appellate order dtd. 6/8/2019(Annexure-12) to the extent that it has dismissed the appeal only the ground of nonpayment of pre-deposit by the petitioner. Petitioner would seek rehearing of the appeal on merits, if it is restored.

(3.) A plea has been taken by the petitioner that on account of blocking of the electronic credit ledger of the petitioner on 9/10/2018, a total amount of Rs.1.83 Crore approximately was within the hands of the State exchequer, as such, the appeal ought not to have been dismissed on the grounds of non-payment of pre-deposit to the tune of 10% of the tax dues. Learned Senior Counsel for the petitioner submits that electronic credit ledger of the petitioner has since been unblocked. However, he submits that petitioner is ready to make the pre-deposit of the 10% of the amount and the appeal is restored for hearing on merits. Learned Senior Counsel for the petitioner has relied upon a judgment of the Gujarat High Court in R/ Special Civil Application No. 7458 of 2022 in the case of M/s Hinron Steel Private Limited Vrs. Union of India order dtd. 20/4/2022 and submitted that similar direction may be issued in the case of the petitioner also.