https://www.taxtmi.com/caselaws?id=408733 Under section 31(1) of the A.P. VAT Act, an appeal lies against any order or proceeding, including an endorsement rejecting belated Form H, and the right of appeal is not confined to assessment orders. The second proviso's pre-deposit requirement applies where the appeal concerns a quantified tax dispute; it does not extend to an appeal arising from an endorsement that does not determine tax, interest, or penalty. The rejection orders were therefore set aside, and the appellate authority was directed to entertain the appeals without insisting on pre-deposit. en-us Thu, 03 Dec 2020 00:00:00 +0530 Fri, 18 Jun 2021 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408733 Under section 31(1) of the A.P. VAT Act, an appeal lies against any order or proceeding, including an endorsement rejecting belated Form H, and the right of appeal is not confined to assessment orders. The second proviso's pre-deposit requirement applies where the appeal concerns a quantified tax dispute; it does not extend to an appeal arising from an endorsement that does not determine tax, interest, or penalty. The rejection orders were therefore set aside, and the appellate authority was directed to entertain the appeals without insisting on pre-deposit. Case-Laws VAT and Sales Tax Thu, 03 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408733