https://www.taxtmi.com/caselaws?id=391278 Section 73(4) of the Gujarat Value Added Tax Act, 2003 requires proof of tax payment for admission of an appeal, but its proviso allows the appellate authority to entertain the appeal on partial payment or security for recorded reasons. The statutory scheme means the Tribunal is not bound in every case by the first appellate authority's pre-deposit direction and must independently exercise the discretion available under the provision when considering waiver. The Gujarat High Court held that the Tribunal's view that it could not go beyond that direction was unsustainable, and the issue was decided in favour of the assessee. en-us Thu, 09 Jan 2020 00:00:00 +0530 Fri, 24 Jan 2020 11:55:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391278 Section 73(4) of the Gujarat Value Added Tax Act, 2003 requires proof of tax payment for admission of an appeal, but its proviso allows the appellate authority to entertain the appeal on partial payment or security for recorded reasons. The statutory scheme means the Tribunal is not bound in every case by the first appellate authority's pre-deposit direction and must independently exercise the discretion available under the provision when considering waiver. The Gujarat High Court held that the Tribunal's view that it could not go beyond that direction was unsustainable, and the issue was decided in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 09 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391278