https://www.taxtmi.com/caselaws?id=191222 Where prima facie TDS certificates show that tax was already deducted at source, the appellate authority should not insist on pre-deposit and summarily reject the appeal. The High Court held that the refusal to waive the pre-deposit requirement was unjust because the certificates, if verified, could demonstrate that the disputed liability had already been discharged through deduction at source. It therefore set aside the dismissal of the statutory appeal and remanded the matter for decision on merits without insisting on deposit of 10% of the pre-deposit amount. en-us Fri, 26 Feb 2016 00:00:00 +0530 Sat, 25 Mar 2017 10:06:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191222 Where prima facie TDS certificates show that tax was already deducted at source, the appellate authority should not insist on pre-deposit and summarily reject the appeal. The High Court held that the refusal to waive the pre-deposit requirement was unjust because the certificates, if verified, could demonstrate that the disputed liability had already been discharged through deduction at source. It therefore set aside the dismissal of the statutory appeal and remanded the matter for decision on merits without insisting on deposit of 10% of the pre-deposit amount. Case-Laws VAT and Sales Tax Fri, 26 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191222