https://www.taxtmi.com/caselaws?id=421536 Section 73(4) of the Gujarat Value Added Tax Act, 2003 treats tax proof as the normal condition for entertaining an appeal, but its proviso allows the appellate authority to accept a lesser deposit or security for recorded reasons. That discretion must be exercised judicially on the facts of the case, and the forum should consider whether the appellant has made out a strong prima facie case before insisting on pre-deposit. A mechanical demand for a large deposit without addressing that aspect is inconsistent with the statutory scheme. The pre-deposit direction was therefore not justified, and the appeal was restored for hearing on merits. en-us Thu, 10 Feb 2022 00:00:00 +0530 Wed, 27 Apr 2022 08:29:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421536 Section 73(4) of the Gujarat Value Added Tax Act, 2003 treats tax proof as the normal condition for entertaining an appeal, but its proviso allows the appellate authority to accept a lesser deposit or security for recorded reasons. That discretion must be exercised judicially on the facts of the case, and the forum should consider whether the appellant has made out a strong prima facie case before insisting on pre-deposit. A mechanical demand for a large deposit without addressing that aspect is inconsistent with the statutory scheme. The pre-deposit direction was therefore not justified, and the appeal was restored for hearing on merits. Case-Laws VAT and Sales Tax Thu, 10 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421536