https://www.taxtmi.com/caselaws?id=302932 An appellate remedy under Section 31(1) is available against any order or proceeding and is not confined to an assessment order. The 12.5% pre-deposit requirement applies only where the appeal challenges a quantified tax dispute involving assessed tax and admitted tax for the relevant period. An endorsement merely declining to accept Form-H does not itself assess or quantify tax, so insisting on pre-deposit as a condition for maintaining the appeal was improper. The appellate authority was therefore not justified in rejecting the appeal on that ground, and the appeal was to be entertained without requiring such payment. 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 An appellate remedy under Section 31(1) is available against any order or proceeding and is not confined to an assessment order. The 12.5% pre-deposit requirement applies only where the appeal challenges a quantified tax dispute involving assessed tax and admitted tax for the relevant period. An endorsement merely declining to accept Form-H does not itself assess or quantify tax, so insisting on pre-deposit as a condition for maintaining the appeal was improper. The appellate authority was therefore not justified in rejecting the appeal on that ground, and the appeal was to be entertained without requiring such payment. Case-Laws VAT and Sales Tax Fri, 04 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302932