https://www.taxtmi.com/caselaws?id=255566 Under the Gujarat VAT Act, an appeal ordinarily requires pre-deposit, but the proviso allows entertainment on furnishing security of the amount directed. The Gujarat HC held that where attached properties already secured the revenue and were worth more than the demand, the department's interest was adequately protected and further pre-deposit was unnecessary. The Tribunal erred by not applying the relevant pre-deposit and stay considerations and by directing recovery through sale of attached stock, which went beyond the limited issue before it. The appeals were therefore to be restored and heard on merits, treating the attachment as sufficient security. en-us Wed, 01 Oct 2014 00:00:00 +0530 Tue, 20 Oct 2015 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255566 Under the Gujarat VAT Act, an appeal ordinarily requires pre-deposit, but the proviso allows entertainment on furnishing security of the amount directed. The Gujarat HC held that where attached properties already secured the revenue and were worth more than the demand, the department's interest was adequately protected and further pre-deposit was unnecessary. The Tribunal erred by not applying the relevant pre-deposit and stay considerations and by directing recovery through sale of attached stock, which went beyond the limited issue before it. The appeals were therefore to be restored and heard on merits, treating the attachment as sufficient security. Case-Laws VAT and Sales Tax Wed, 01 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255566