https://www.taxtmi.com/caselaws?id=157546 The right of appeal under the Haryana General Sales Tax Act was protected where the assessee had already made substantial payment, the assessment was treated by the assessing authority as time-barred, and the business had ceased before the demand was pursued. In these peculiar facts, insisting on deposit of the remaining demanded amount would have rendered the appellate remedy ineffective. The Court therefore relaxed the further-deposit requirement and directed that the appeal be heard and decided without payment of the balance amount. en-us Thu, 03 Oct 1991 00:00:00 +0530 Mon, 07 Oct 2013 17:09:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157546 The right of appeal under the Haryana General Sales Tax Act was protected where the assessee had already made substantial payment, the assessment was treated by the assessing authority as time-barred, and the business had ceased before the demand was pursued. In these peculiar facts, insisting on deposit of the remaining demanded amount would have rendered the appellate remedy ineffective. The Court therefore relaxed the further-deposit requirement and directed that the appeal be heard and decided without payment of the balance amount. Case-Laws VAT and Sales Tax Thu, 03 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157546