TaxTMI Login
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →Just a moment...
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether the statutory requirement of depositing 30% of the disputed tax for filing an appeal before the Tribunal under the Karnataka Value Added Tax Act, 2003 could be waived.
Analysis: Section 63(7)(a) of the Karnataka Value Added Tax Act, 2003 contemplates that the Appellate Tribunal may stay recovery of the balance amount only after payment of 30% of the disputed tax or other amount. The provision was treated as mandatory, leaving no discretion to waive the prescribed deposit as sought in the writ petition.
Conclusion: The request for waiver of the 30% pre-deposit was rejected and the challenge to the Tribunal's order failed.
TaxTMI 
TaxTMI 
