https://www.taxtmi.com/caselaws?id=395637 A statutory pre-deposit requirement under the Chhattisgarh Value Added Tax Act, 2005 was treated as a mandatory condition not to be waived lightly. The court noted that waiver or relaxation of pre-deposit depends on a strong prima facie case, and that a party may be bound by an earlier representation that arrangements had been made to comply. An order granting time to make the deposit and preserving the right to be heard on merits upon compliance was therefore upheld, and the challenge to interference with that order failed. en-us Tue, 26 May 2020 00:00:00 +0530 Mon, 01 Jun 2020 09:41:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395637 A statutory pre-deposit requirement under the Chhattisgarh Value Added Tax Act, 2005 was treated as a mandatory condition not to be waived lightly. The court noted that waiver or relaxation of pre-deposit depends on a strong prima facie case, and that a party may be bound by an earlier representation that arrangements had been made to comply. An order granting time to make the deposit and preserving the right to be heard on merits upon compliance was therefore upheld, and the challenge to interference with that order failed. Case-Laws VAT and Sales Tax Tue, 26 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395637