https://www.taxtmi.com/caselaws?id=419360 The High Court found that insisting on full pre-deposit as a condition for hearing the second appeal was excessive in the circumstances of a long-pending inter-State sales assessment. Earlier proceedings had already involved a pre-deposit of Rs. 25 lakh and a remand by the Tribunal, and the first appellate authority had not required any further pre-deposit after remand. The Court therefore restored the matter to the first appellate authority for decision on merits without any additional pre-deposit and directed that no coercive recovery be taken until the first appeal is decided. en-us Wed, 23 Feb 2022 00:00:00 +0530 Thu, 10 Mar 2022 08:17:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419360 The High Court found that insisting on full pre-deposit as a condition for hearing the second appeal was excessive in the circumstances of a long-pending inter-State sales assessment. Earlier proceedings had already involved a pre-deposit of Rs. 25 lakh and a remand by the Tribunal, and the first appellate authority had not required any further pre-deposit after remand. The Court therefore restored the matter to the first appellate authority for decision on merits without any additional pre-deposit and directed that no coercive recovery be taken until the first appeal is decided. Case-Laws VAT and Sales Tax Wed, 23 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419360