https://www.taxtmi.com/caselaws?id=422929 Mandatory statutory pre-deposit conditions under the Odisha VAT and Entry Tax regimes were treated as a valid limit on the right of appeal. In the absence of any legislative power to waive hardship, the appellate authority could not ignore the requirement, and summary rejection for non-compliance was upheld. At the same time, post-demand payments already made were permitted to be adjusted towards the prescribed deposit, and the assessee was allowed time to make up the balance. On verification of compliance, the appeals were to be restored and heard on merits, with limitation objections not to be pressed against bona fide pursuit of remedies. en-us Mon, 04 Apr 2022 00:00:00 +0530 Thu, 26 May 2022 08:41:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422929 Mandatory statutory pre-deposit conditions under the Odisha VAT and Entry Tax regimes were treated as a valid limit on the right of appeal. In the absence of any legislative power to waive hardship, the appellate authority could not ignore the requirement, and summary rejection for non-compliance was upheld. At the same time, post-demand payments already made were permitted to be adjusted towards the prescribed deposit, and the assessee was allowed time to make up the balance. On verification of compliance, the appeals were to be restored and heard on merits, with limitation objections not to be pressed against bona fide pursuit of remedies. Case-Laws VAT and Sales Tax Mon, 04 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422929