https://www.taxtmi.com/caselaws?id=160096 The High Court of Delhi upheld the requirement of predeposit for filing an appeal challenging revision petitions under the Delhi Sales Tax Act, 1975, and the Central Sales Tax Act, 1956. The court emphasized the mandatory nature of the deposit and the need to consider various factors before granting a stay. The petitioner's claims of unsustainable assessments and financial hardship were not found to justify a modification of the order. The court directed the petitioner to deposit the amounts within a specified deadline for the appeal to proceed, highlighting the importance of complying with statutory conditions for appeal under the Acts. en-us Thu, 25 May 2000 00:00:00 +0530 Mon, 09 Dec 2013 16:56:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160096 The High Court of Delhi upheld the requirement of predeposit for filing an appeal challenging revision petitions under the Delhi Sales Tax Act, 1975, and the Central Sales Tax Act, 1956. The court emphasized the mandatory nature of the deposit and the need to consider various factors before granting a stay. The petitioner's claims of unsustainable assessments and financial hardship were not found to justify a modification of the order. The court directed the petitioner to deposit the amounts within a specified deadline for the appeal to proceed, highlighting the importance of complying with statutory conditions for appeal under the Acts. Case-Laws VAT and Sales Tax Thu, 25 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160096