https://www.taxtmi.com/caselaws?id=249811 A pre-deposit condition for hearing a tax appeal cannot be sustained where the impugned orders do not properly record the basis for fastening liability on the transporter and the statutory presumption under the Delhi VAT Act has not been applied. The authorities proceeded on an assumed transporter liability and referred to the ownership presumption for unverifiable consignor or owner details, but that presumption was not actually invoked in the orders under challenge. On that footing, the requirement to deposit part of the tax and penalty before the appeal could be heard was set aside, and the appeal was directed to proceed on merits. en-us Tue, 01 Jul 2014 00:00:00 +0530 Thu, 24 Jul 2014 18:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249811 A pre-deposit condition for hearing a tax appeal cannot be sustained where the impugned orders do not properly record the basis for fastening liability on the transporter and the statutory presumption under the Delhi VAT Act has not been applied. The authorities proceeded on an assumed transporter liability and referred to the ownership presumption for unverifiable consignor or owner details, but that presumption was not actually invoked in the orders under challenge. On that footing, the requirement to deposit part of the tax and penalty before the appeal could be heard was set aside, and the appeal was directed to proceed on merits. Case-Laws VAT and Sales Tax Tue, 01 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249811