https://www.taxtmi.com/caselaws?id=391278 The judgment in this case involved Tax Appeals challenging an assessment order under the Value Added Tax Act. The appellant, a registered dealer, was required to make a pre-deposit under Section 73(4) of the VAT Act. The Tribunal was found to have erred in limiting its discretion based on the First Appellate Authority's direction on pre-deposit. The Court clarified that the Appellate Authority can exercise discretion in determining pre-deposit requirements. The appeals were decided in favor of the appellant, directing the Tribunal to reconsider the pre-deposit amount or accept suitable security in its place. 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 The judgment in this case involved Tax Appeals challenging an assessment order under the Value Added Tax Act. The appellant, a registered dealer, was required to make a pre-deposit under Section 73(4) of the VAT Act. The Tribunal was found to have erred in limiting its discretion based on the First Appellate Authority's direction on pre-deposit. The Court clarified that the Appellate Authority can exercise discretion in determining pre-deposit requirements. The appeals were decided in favor of the appellant, directing the Tribunal to reconsider the pre-deposit amount or accept suitable security in its place. Case-Laws VAT and Sales Tax Thu, 09 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391278