https://www.taxtmi.com/caselaws?id=382893 The second proviso to the appeal provisions under the APGST Act, 1957 and the AP VAT Act, 2005 was construed as an independent condition for an appeal to be entertained on merits, distinct from the limitation and condonation regime in the opening proviso. In the absence of express words requiring payment at the filing stage, proof of the stipulated tax payment may be produced before the appeal is first taken up for admission or condonation of delay. The expression "admitted" was treated as equivalent to "entertained", and the contrary filing-stage view was said to be impliedly overruled. A payment made only after rejection does not cure the defect. en-us Wed, 10 Jul 2019 00:00:00 +0530 Thu, 11 Jul 2019 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382893 The second proviso to the appeal provisions under the APGST Act, 1957 and the AP VAT Act, 2005 was construed as an independent condition for an appeal to be entertained on merits, distinct from the limitation and condonation regime in the opening proviso. In the absence of express words requiring payment at the filing stage, proof of the stipulated tax payment may be produced before the appeal is first taken up for admission or condonation of delay. The expression "admitted" was treated as equivalent to "entertained", and the contrary filing-stage view was said to be impliedly overruled. A payment made only after rejection does not cure the defect. Case-Laws VAT and Sales Tax Wed, 10 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382893