https://www.taxtmi.com/caselaws?id=387797 A statutory pre-deposit of 25% of the additional tax demand was treated as a mandatory condition for maintaining the appeal, because the earlier approach allowing waiver on merit and hardship had been overruled. The appellate remedy therefore remained available only upon deposit of the stipulated amount. As counsel sought time to comply and the respondents raised no objection, limited time was granted for deposit so the appeal could be entertained and decided on merits. en-us Wed, 30 Oct 2019 00:00:00 +0530 Sat, 02 Nov 2019 10:25:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387797 A statutory pre-deposit of 25% of the additional tax demand was treated as a mandatory condition for maintaining the appeal, because the earlier approach allowing waiver on merit and hardship had been overruled. The appellate remedy therefore remained available only upon deposit of the stipulated amount. As counsel sought time to comply and the respondents raised no objection, limited time was granted for deposit so the appeal could be entertained and decided on merits. Case-Laws VAT and Sales Tax Wed, 30 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387797