https://www.taxtmi.com/caselaws?id=392154 A minimal delay in making the statutory pre-deposit under the Madhya Pradesh VAT Act was condoned where the amount was deposited only one day after the extended time, the delay was not shown to be intentional or for ulterior purpose, and no prejudice to either side was demonstrated. The HC held that the pre-deposit condition had been substantially complied with and that the appeal should not fail on a technical objection. The order dismissing the appeal on maintainability was set aside, and the appeal was directed to be heard and decided on merits in accordance with law. en-us Tue, 07 Jan 2020 00:00:00 +0530 Fri, 14 Feb 2020 10:11:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392154 A minimal delay in making the statutory pre-deposit under the Madhya Pradesh VAT Act was condoned where the amount was deposited only one day after the extended time, the delay was not shown to be intentional or for ulterior purpose, and no prejudice to either side was demonstrated. The HC held that the pre-deposit condition had been substantially complied with and that the appeal should not fail on a technical objection. The order dismissing the appeal on maintainability was set aside, and the appeal was directed to be heard and decided on merits in accordance with law. Case-Laws VAT and Sales Tax Tue, 07 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392154