ORAL JUDGMENT

(Per: HONOURABLE THE CHIEF JUSTICE)

Date : 03-12-2024 The petitioner has filed the above appeals against Annexure-6 order (in M.A. No. 351 of 2019) and Annexure-8 order (in M.A. No. 352 of 2019), passed by the Commercial Taxes Tribunal, Bihar, Patna. From the above orders, there is no question of law arising since, the impugned orders only reject the appeals for not having made the pre-deposit of 20 per cent.

2. Learned Counsel for the appellant contends that as per the proviso to Section 73 (2) of the Bihar Value Added Tax Act, 2005, the Tribunal has to record reasons when waiving or reducing the amount of pre-deposit, which necessarily indicates an application of mind. In fact, Annexure-4 order (in both the appeals) were passed without such application of mind, is the contention.

3. Annexure-4 order ought to have been challenged in a writ petition, which the learned Counsel points out, was challenged in CWJC No. 13248 of 2018. In the writ petition, a Division Bench of this Court granted a further opportunity to the petitioner to file a duly considered (sic) waiver application raising all the grounds, along with the judgments of the High Court and the Hon’ble Supreme Co