Advance tax cannot be made a precondition for issuing a way bill absent statutory authority.

A taxing authority cannot insist on advance tax as a condition precedent for issuing a way bill unless the requirement has statutory support. The demand for advance tax in processing the way bill request was held to be beyond the statute and therefore invalid. The authority was directed to issue the way bill if the application was pending, without making payment of advance tax a precondition.

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Issues: Whether the taxing authority can insist on payment of advance tax as a condition precedent for issuance of a way bill.

Analysis: The authority's demand for advance tax, made as a prerequisite for issuance of a way bill, was found to have no statutory support. Such a demand was held to be beyond the statute, and the authority ought not to have insisted upon payment of advance tax for processing the way bill request.

Conclusion: The demand for advance tax as a condition precedent for issuance of a way bill was invalid, and the authority was directed to issue the way bill if the petitioner's application was pending, irrespective of payment of advance tax.

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