https://www.taxtmi.com/caselaws?id=289795 Section 79(5) of the Assam Value Added Tax Act, 2003, which requires a minimum pre-deposit of 25% for entertainment of an appeal, was upheld as a valid statutory condition and not violative of Article 14. The Court applied the principle that the right of appeal is a creature of statute and may be regulated by legislative conditions, and found that the prescribed deposit was not inherently harsh, onerous, or unreasonable. Financial hardship alone was held insufficient to justify waiver or reduction of a valid pre-deposit requirement, although the Court allowed additional time for compliance so the appeal could be heard on merits. en-us Mon, 18 Nov 2019 00:00:00 +0530 Sat, 22 Aug 2020 09:33:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289795 Section 79(5) of the Assam Value Added Tax Act, 2003, which requires a minimum pre-deposit of 25% for entertainment of an appeal, was upheld as a valid statutory condition and not violative of Article 14. The Court applied the principle that the right of appeal is a creature of statute and may be regulated by legislative conditions, and found that the prescribed deposit was not inherently harsh, onerous, or unreasonable. Financial hardship alone was held insufficient to justify waiver or reduction of a valid pre-deposit requirement, although the Court allowed additional time for compliance so the appeal could be heard on merits. Case-Laws VAT and Sales Tax Mon, 18 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289795