https://www.taxtmi.com/caselaws?id=427176 A statutory pre-deposit requirement for a second appeal under the Tamil Nadu Value Added Tax Act, 2006 was treated as a condition precedent that could not be displaced by incidental tribunal powers. Writ relief against the pre-deposit was said to be available only where the assessee shows extreme hardship and a patently arbitrary or erroneous underlying order; a mere prima facie merits case in a classification dispute was insufficient. On that basis, the waiver request was rejected and the challenge to the maintainability orders failed. en-us Fri, 12 Aug 2022 00:00:00 +0530 Fri, 02 Sep 2022 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427176 A statutory pre-deposit requirement for a second appeal under the Tamil Nadu Value Added Tax Act, 2006 was treated as a condition precedent that could not be displaced by incidental tribunal powers. Writ relief against the pre-deposit was said to be available only where the assessee shows extreme hardship and a patently arbitrary or erroneous underlying order; a mere prima facie merits case in a classification dispute was insufficient. On that basis, the waiver request was rejected and the challenge to the maintainability orders failed. Case-Laws VAT and Sales Tax Fri, 12 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427176