https://www.taxtmi.com/caselaws?id=382282 Under Section 82(2A) of the Assam Value Added Tax Act, 2003, the 25% pre-deposit is the normal condition for entertaining a revision petition, but the proviso allows the Commissioner to admit the matter on part payment or without payment on recorded reasons and security to relieve hardship. Because that proviso is an exception to the main rule, any application seeking exemption from pre-deposit must be received, considered, and decided by a speaking order. A communication insisting on deposit without first determining the exemption request was therefore unsustainable and was set aside. en-us Wed, 14 Nov 2018 00:00:00 +0530 Sat, 29 Jun 2019 09:37:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382282 Under Section 82(2A) of the Assam Value Added Tax Act, 2003, the 25% pre-deposit is the normal condition for entertaining a revision petition, but the proviso allows the Commissioner to admit the matter on part payment or without payment on recorded reasons and security to relieve hardship. Because that proviso is an exception to the main rule, any application seeking exemption from pre-deposit must be received, considered, and decided by a speaking order. A communication insisting on deposit without first determining the exemption request was therefore unsustainable and was set aside. Case-Laws VAT and Sales Tax Wed, 14 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382282