https://www.taxtmi.com/caselaws?id=409103 Under section 73(4) of the Gujarat Value Added Tax Act, 2003, an appellate authority may relax the usual tax-payment requirement for entertaining an appeal by waiving part of the amount, accepting a lesser pre-deposit, or taking security for recorded reasons. The Tribunal reduced the pre-deposit from 25% to 15% after considering the assessee's turnover and financial position. That interim exercise of statutory discretion was not shown to infringe any enforceable legal right, and interference in writ jurisdiction was therefore not warranted. In revenue recovery matters, Article 226 intervention is ordinarily limited absent jurisdictional error or breach of a legal right. en-us Thu, 17 Jun 2021 00:00:00 +0530 Tue, 29 Jun 2021 10:00:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409103 Under section 73(4) of the Gujarat Value Added Tax Act, 2003, an appellate authority may relax the usual tax-payment requirement for entertaining an appeal by waiving part of the amount, accepting a lesser pre-deposit, or taking security for recorded reasons. The Tribunal reduced the pre-deposit from 25% to 15% after considering the assessee's turnover and financial position. That interim exercise of statutory discretion was not shown to infringe any enforceable legal right, and interference in writ jurisdiction was therefore not warranted. In revenue recovery matters, Article 226 intervention is ordinarily limited absent jurisdictional error or breach of a legal right. Case-Laws VAT and Sales Tax Thu, 17 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409103