https://www.taxtmi.com/caselaws?id=410469 Non-payment of the mandatory pre-deposit under the Odisha Value Added Tax Act and Rules led to dismissal of the statutory appeal, but the High Court granted conditional relief because the petitioner undertook to deposit the demanded amount within the time allowed. The dismissal order was set aside subject to compliance, the appeal was revived and directed to be heard on merits, and protection against coercive recovery was continued until disposal of the appeal. A refund direction was also linked to the petitioner succeeding in the restored appeal. en-us Thu, 29 Jul 2021 00:00:00 +0530 Mon, 02 Aug 2021 09:06:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410469 Non-payment of the mandatory pre-deposit under the Odisha Value Added Tax Act and Rules led to dismissal of the statutory appeal, but the High Court granted conditional relief because the petitioner undertook to deposit the demanded amount within the time allowed. The dismissal order was set aside subject to compliance, the appeal was revived and directed to be heard on merits, and protection against coercive recovery was continued until disposal of the appeal. A refund direction was also linked to the petitioner succeeding in the restored appeal. Case-Laws VAT and Sales Tax Thu, 29 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410469