https://www.taxtmi.com/caselaws?id=418538 The appellate discretion to require pre-deposit under the Gujarat Value Added Tax Act must be exercised judicially, after considering whether the appellant has a strong prima facie case. A mechanical insistence on deposit without examining the merits of the challenge is an improper exercise of discretion and is unsustainable. The pre-deposit direction and the resulting dismissal of the second appeal for non-compliance could not stand, and the appeal was restored for decision on merits. en-us Wed, 09 Feb 2022 00:00:00 +0530 Mon, 05 Jun 2023 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418538 The appellate discretion to require pre-deposit under the Gujarat Value Added Tax Act must be exercised judicially, after considering whether the appellant has a strong prima facie case. A mechanical insistence on deposit without examining the merits of the challenge is an improper exercise of discretion and is unsustainable. The pre-deposit direction and the resulting dismissal of the second appeal for non-compliance could not stand, and the appeal was restored for decision on merits. Case-Laws VAT and Sales Tax Wed, 09 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418538