https://www.taxtmi.com/caselaws?id=283380 Section 48(4) of the Chhattisgarh VAT Act, 2005, requiring pre-deposit of a specified portion of tax or penalty as a condition for appeal, was upheld as constitutionally valid. The SC applied earlier authority on materially similar fiscal pre-deposit provisions and held that the statutory right of appeal may be conditioned by the legislature. The Court found that such a pre-deposit requirement does not, by itself, violate equality, the freedom to carry on business, or the constitutional levy of tax, and that hardship in taxation is not a ground to invalidate a clear statutory condition. It also noted that a writ remedy remains available against arbitrary or exorbitant demands made on an erroneous basis. en-us Tue, 16 Apr 2019 00:00:00 +0530 Fri, 20 Sep 2019 12:47:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283380 Section 48(4) of the Chhattisgarh VAT Act, 2005, requiring pre-deposit of a specified portion of tax or penalty as a condition for appeal, was upheld as constitutionally valid. The SC applied earlier authority on materially similar fiscal pre-deposit provisions and held that the statutory right of appeal may be conditioned by the legislature. The Court found that such a pre-deposit requirement does not, by itself, violate equality, the freedom to carry on business, or the constitutional levy of tax, and that hardship in taxation is not a ground to invalidate a clear statutory condition. It also noted that a writ remedy remains available against arbitrary or exorbitant demands made on an erroneous basis. Case-Laws VAT and Sales Tax Tue, 16 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283380