https://www.taxtmi.com/caselaws?id=368347 Pre-deposit under Section 26(6B) of the Maharashtra Value Added Tax Act, 2002 is a mandatory condition precedent for filing an appeal before the Tribunal, and the provision contains no exception for financial hardship or other practical difficulty. Because the assessee had not deposited any part of the tax dues, the Tribunal's refusal to dispense with deposit was not interfered with in writ jurisdiction under Article 226. The Court noted that, after making the requisite deposit, the assessee may pursue an appeal with a separate request for condonation of delay under Section 81, to be considered on its own merits. en-us Thu, 04 Oct 2018 00:00:00 +0530 Mon, 08 Oct 2018 07:27:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368347 Pre-deposit under Section 26(6B) of the Maharashtra Value Added Tax Act, 2002 is a mandatory condition precedent for filing an appeal before the Tribunal, and the provision contains no exception for financial hardship or other practical difficulty. Because the assessee had not deposited any part of the tax dues, the Tribunal's refusal to dispense with deposit was not interfered with in writ jurisdiction under Article 226. The Court noted that, after making the requisite deposit, the assessee may pursue an appeal with a separate request for condonation of delay under Section 81, to be considered on its own merits. Case-Laws VAT and Sales Tax Thu, 04 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368347