https://www.taxtmi.com/caselaws?id=302932 The court allowed the writ petition challenging the rejection of the appeal for non-payment of the disputed tax amount. The court held that the requirement of paying 12.5% of the disputed tax along with the appeal was not applicable in this case, as it concerned the acceptance of an 'H' Form and not tax liability. Pre-deposit conditions only apply to appeals against assessment orders, making the insistence on payment in this instance unsustainable. The court set aside the rejection order and directed the respondent to entertain the appeal without the 12.5% tax payment requirement. en-us Fri, 04 Dec 2020 00:00:00 +0530 Fri, 24 Jun 2022 07:47:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302932 The court allowed the writ petition challenging the rejection of the appeal for non-payment of the disputed tax amount. The court held that the requirement of paying 12.5% of the disputed tax along with the appeal was not applicable in this case, as it concerned the acceptance of an 'H' Form and not tax liability. Pre-deposit conditions only apply to appeals against assessment orders, making the insistence on payment in this instance unsustainable. The court set aside the rejection order and directed the respondent to entertain the appeal without the 12.5% tax payment requirement. Case-Laws VAT and Sales Tax Fri, 04 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302932