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    <title>2019 (1) TMI 1299 - GUJARAT HIGH COURT</title>
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    <description>Where an appeal has already been admitted, a deposit directed only as a condition for stay of recovery cannot justify dismissal of the appeal for non-payment alone. The court treated the dismissal as unsustainable because the taxpayer offered a reduced cash deposit together with binding security over immovable property and an undertaking not to alienate it. Adequate alternative security was considered sufficient to protect the revenue, so the statutory appeal was restored subject to compliance with the modified deposit and security conditions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=374134</link>
      <description>Where an appeal has already been admitted, a deposit directed only as a condition for stay of recovery cannot justify dismissal of the appeal for non-payment alone. The court treated the dismissal as unsustainable because the taxpayer offered a reduced cash deposit together with binding security over immovable property and an undertaking not to alienate it. Adequate alternative security was considered sufficient to protect the revenue, so the statutory appeal was restored subject to compliance with the modified deposit and security conditions.</description>
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      <pubDate>Mon, 21 Jan 2019 00:00:00 +0530</pubDate>
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