https://www.taxtmi.com/caselaws?id=398991 The High Court set aside the Tribunal's order requiring a 10% deposit of the disputed tax amount for appeal consideration, noting the lack of examination of the revisionist's prima facie case. The Court directed the appellate authority to conclude the pending appeal within three months, provided the revisionist furnishes a bank guarantee for 10% of the tax amount within four weeks. This decision aimed to expedite the appeal process while safeguarding revenue interests, emphasizing the need for a balanced approach in pre-deposit conditions. en-us Fri, 18 Sep 2020 00:00:00 +0530 Wed, 30 Sep 2020 11:30:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398991 The High Court set aside the Tribunal's order requiring a 10% deposit of the disputed tax amount for appeal consideration, noting the lack of examination of the revisionist's prima facie case. The Court directed the appellate authority to conclude the pending appeal within three months, provided the revisionist furnishes a bank guarantee for 10% of the tax amount within four weeks. This decision aimed to expedite the appeal process while safeguarding revenue interests, emphasizing the need for a balanced approach in pre-deposit conditions. Case-Laws VAT and Sales Tax Fri, 18 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398991