https://www.taxtmi.com/caselaws?id=181016 Payment of 12.5% of the disputed tax for admission of a VAT appeal was treated as compliant where the appellant issued a cheque within the prescribed period and later replaced it with a demand draft after the cheque was dishonoured. The timely cheque, followed by payment by demand draft before the appeal was taken up for admission, was treated as a continuation of the original payment effort. On the peculiar facts, the earlier decision cited by the revenue was held inapplicable, and the rejection of the appeal was set aside. en-us Mon, 27 Apr 2015 00:00:00 +0530 Wed, 06 Apr 2016 09:01:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181016 Payment of 12.5% of the disputed tax for admission of a VAT appeal was treated as compliant where the appellant issued a cheque within the prescribed period and later replaced it with a demand draft after the cheque was dishonoured. The timely cheque, followed by payment by demand draft before the appeal was taken up for admission, was treated as a continuation of the original payment effort. On the peculiar facts, the earlier decision cited by the revenue was held inapplicable, and the rejection of the appeal was set aside. Case-Laws VAT and Sales Tax Mon, 27 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181016