https://www.taxtmi.com/caselaws?id=163932 Section 82(2A) of the Assam Value Added Tax Act, 2003 requires at least 25% pre-deposit for a revision petition, but also allows admission on part payment or without payment to relieve undue hardship, provided reasons are recorded and security is furnished. The authority must exercise this discretion judicially, on relevant considerations and with a reasoned order showing application of mind to the dealer's circumstances. A mechanical refusal to admit the revision merely for non-deposit, without proper consideration of relaxation or stay, is arbitrary and vulnerable to interference. The text notes that the refusal was set aside and the matter was directed to proceed on compliance with deposit and bank guarantee conditions. en-us Fri, 15 May 2009 00:00:00 +0530 Sat, 08 Nov 2014 20:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163932 Section 82(2A) of the Assam Value Added Tax Act, 2003 requires at least 25% pre-deposit for a revision petition, but also allows admission on part payment or without payment to relieve undue hardship, provided reasons are recorded and security is furnished. The authority must exercise this discretion judicially, on relevant considerations and with a reasoned order showing application of mind to the dealer's circumstances. A mechanical refusal to admit the revision merely for non-deposit, without proper consideration of relaxation or stay, is arbitrary and vulnerable to interference. The text notes that the refusal was set aside and the matter was directed to proceed on compliance with deposit and bank guarantee conditions. Case-Laws VAT and Sales Tax Fri, 15 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163932