https://www.taxtmi.com/caselaws?id=326204 Under the Gujarat VAT regime, an appellate authority must consider a pending request for waiver of pre-deposit under the proviso to section 73(4) and record reasons if it grants or refuses relief. The ordinary rule requires proof of tax payment for entertaining an appeal, but the proviso permits discretion to waive payment, require a lesser sum, or accept security. Here, the appeal was dismissed for non-production of proof of payment and non-appearance without addressing the waiver application that had been specifically raised. The dismissal was therefore unsustainable, and the appeal was to be restored with waiver of pre-deposit. en-us Thu, 17 Mar 2016 00:00:00 +0530 Sat, 09 Apr 2016 07:35:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326204 Under the Gujarat VAT regime, an appellate authority must consider a pending request for waiver of pre-deposit under the proviso to section 73(4) and record reasons if it grants or refuses relief. The ordinary rule requires proof of tax payment for entertaining an appeal, but the proviso permits discretion to waive payment, require a lesser sum, or accept security. Here, the appeal was dismissed for non-production of proof of payment and non-appearance without addressing the waiver application that had been specifically raised. The dismissal was therefore unsustainable, and the appeal was to be restored with waiver of pre-deposit. Case-Laws VAT and Sales Tax Thu, 17 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326204