https://www.taxtmi.com/caselaws?id=263961 The Court held that the petitioner, a public sector undertaking, must comply with the pre-deposit requirement of 30% of the disputed amount as mandated by Section 63(4) of the Karnataka Value Added Tax Act, 2003 when filing an appeal before the Appellate Tribunal. The Court emphasized that the Appellate Authority cannot entertain an appeal without this deposit and does not have the discretion to accept alternative forms of payment such as a bank guarantee. The petitioner was directed to make the required deposit for the appeal to be considered promptly by the Tribunal. en-us Thu, 30 Oct 2014 00:00:00 +0530 Mon, 14 Sep 2015 07:00:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263961 The Court held that the petitioner, a public sector undertaking, must comply with the pre-deposit requirement of 30% of the disputed amount as mandated by Section 63(4) of the Karnataka Value Added Tax Act, 2003 when filing an appeal before the Appellate Tribunal. The Court emphasized that the Appellate Authority cannot entertain an appeal without this deposit and does not have the discretion to accept alternative forms of payment such as a bank guarantee. The petitioner was directed to make the required deposit for the appeal to be considered promptly by the Tribunal. Case-Laws VAT and Sales Tax Thu, 30 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263961