https://www.taxtmi.com/caselaws?id=295748 Pre-deposit under the appellate scheme applies where the appeal is against an assessment order involving a quantified tax demand; it is not justified where the appeal challenges only an endorsement returning forms and documents and no tax has been quantified under that endorsement. On that basis, insisting on payment of 12.5% of the disputed tax as a condition for entertaining such an appeal was untenable. The discussion also notes that an earlier Division Bench ruling on the same issue covered the controversy and had been accepted by both sides. en-us Mon, 20 Apr 2020 00:00:00 +0530 Fri, 18 Jun 2021 08:11:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295748 Pre-deposit under the appellate scheme applies where the appeal is against an assessment order involving a quantified tax demand; it is not justified where the appeal challenges only an endorsement returning forms and documents and no tax has been quantified under that endorsement. On that basis, insisting on payment of 12.5% of the disputed tax as a condition for entertaining such an appeal was untenable. The discussion also notes that an earlier Division Bench ruling on the same issue covered the controversy and had been accepted by both sides. Case-Laws VAT and Sales Tax Mon, 20 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295748