https://www.taxtmi.com/caselaws?id=326160 The Tribunal's power to entertain a second appeal without pre-deposit under section 73(4) of the Gujarat Value Added Tax Act is discretionary and must be exercised on recorded reasons, not as a matter of right. A condition requiring a comparatively small pre-deposit against a much larger assessed liability was upheld where the assessee had not produced documentary evidence before the assessing or first appellate authority. The discretion was found to be judicially exercised, with no arbitrariness or illegality in refusing to waive the deposit, so interference with the Tribunal's order was not warranted. en-us Thu, 31 Mar 2016 00:00:00 +0530 Tue, 20 Mar 2018 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326160 The Tribunal's power to entertain a second appeal without pre-deposit under section 73(4) of the Gujarat Value Added Tax Act is discretionary and must be exercised on recorded reasons, not as a matter of right. A condition requiring a comparatively small pre-deposit against a much larger assessed liability was upheld where the assessee had not produced documentary evidence before the assessing or first appellate authority. The discretion was found to be judicially exercised, with no arbitrariness or illegality in refusing to waive the deposit, so interference with the Tribunal's order was not warranted. Case-Laws VAT and Sales Tax Thu, 31 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326160