https://www.taxtmi.com/caselaws?id=162106 An assessment order was challengeable by appeal under section 31 of the Tamil Nadu General Sales Tax Act, 1959, but the appeal was not entertained because the appellant failed to comply with the statutory pre-deposit of 25% of the admitted amount. In the absence of any express power to waive that requirement, the insistence on deposit was justified, and a bank guarantee could not be accepted as a substitute for the statutory pre-deposit. The writ appeal challenging the dismissal was therefore found to have no merit and was rejected. en-us Wed, 24 Aug 2005 00:00:00 +0530 Wed, 19 Feb 2014 13:06:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162106 An assessment order was challengeable by appeal under section 31 of the Tamil Nadu General Sales Tax Act, 1959, but the appeal was not entertained because the appellant failed to comply with the statutory pre-deposit of 25% of the admitted amount. In the absence of any express power to waive that requirement, the insistence on deposit was justified, and a bank guarantee could not be accepted as a substitute for the statutory pre-deposit. The writ appeal challenging the dismissal was therefore found to have no merit and was rejected. Case-Laws VAT and Sales Tax Wed, 24 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162106