https://www.taxtmi.com/caselaws?id=424198 The pre-deposit under the Andhra Pradesh VAT Act applies to appeals challenging orders that determine tax liability, not to an appeal against an endorsement refusing to accept belated 'H' Forms. The Court noted that Section 31(1) permits an appeal against any order or proceeding, but the 12.5% payment requirement is relevant where the dispute concerns assessed and admitted tax for the relevant period. Because the endorsement did not quantify any fresh tax and only declined to entertain the belated forms after assessment finalisation, insisting on pre-deposit was unwarranted. en-us Wed, 06 Apr 2022 00:00:00 +0530 Fri, 24 Jun 2022 08:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424198 The pre-deposit under the Andhra Pradesh VAT Act applies to appeals challenging orders that determine tax liability, not to an appeal against an endorsement refusing to accept belated 'H' Forms. The Court noted that Section 31(1) permits an appeal against any order or proceeding, but the 12.5% payment requirement is relevant where the dispute concerns assessed and admitted tax for the relevant period. Because the endorsement did not quantify any fresh tax and only declined to entertain the belated forms after assessment finalisation, insisting on pre-deposit was unwarranted. Case-Laws VAT and Sales Tax Wed, 06 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424198