https://www.taxtmi.com/caselaws?id=355351 A statutory pre-deposit condition remains binding, and an interim order in another proceeding does not suspend the ratio of an earlier judgment supporting that requirement. Rejection of a statutory appeal for non-compliance does not merge the original assessment with the appellate order, so a writ challenge to the assessment may still be maintainable in principle, subject to delay, laches, natural justice, and jurisdictional error. On the facts, notice, objections, and personal hearing were granted, and no jurisdictional infirmity was shown in the turnover classification dispute. The writ petition was therefore not sustainable against either the appellate rejection or the assessment. en-us Wed, 24 Jan 2018 00:00:00 +0530 Wed, 14 Feb 2018 09:24:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355351 A statutory pre-deposit condition remains binding, and an interim order in another proceeding does not suspend the ratio of an earlier judgment supporting that requirement. Rejection of a statutory appeal for non-compliance does not merge the original assessment with the appellate order, so a writ challenge to the assessment may still be maintainable in principle, subject to delay, laches, natural justice, and jurisdictional error. On the facts, notice, objections, and personal hearing were granted, and no jurisdictional infirmity was shown in the turnover classification dispute. The writ petition was therefore not sustainable against either the appellate rejection or the assessment. Case-Laws VAT and Sales Tax Wed, 24 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355351