https://www.taxtmi.com/caselaws?id=403157 A statutory pre-deposit condition for maintaining a second appeal under the Gujarat Value Added Tax Act was not complied with, and the writ court found no error of law or other sufficient ground to interfere with the Tribunal's dismissal of the appeal. The applicants' request to substitute the pre-deposit with tangible security was also rejected because no such security could be furnished. On these facts, the Tribunal had already considered the material circumstances and the appellant's inability to comply, so the challenge failed and the dismissal of the second appeal remained undisturbed. en-us Tue, 05 Jan 2021 00:00:00 +0530 Thu, 21 Jan 2021 09:52:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403157 A statutory pre-deposit condition for maintaining a second appeal under the Gujarat Value Added Tax Act was not complied with, and the writ court found no error of law or other sufficient ground to interfere with the Tribunal's dismissal of the appeal. The applicants' request to substitute the pre-deposit with tangible security was also rejected because no such security could be furnished. On these facts, the Tribunal had already considered the material circumstances and the appellant's inability to comply, so the challenge failed and the dismissal of the second appeal remained undisturbed. Case-Laws VAT and Sales Tax Tue, 05 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403157