https://www.taxtmi.com/caselaws?id=429396 The Gujarat High Court upheld the Tribunal's direction requiring full pre-deposit of the tax demand, holding that the extent of pre-deposit lies within the Tribunal's discretion and must be assessed on the facts and prima facie merits of the record. The demand had arisen from denial of concessional treatment under the Central Sales Tax regime because the purchasing dealers' registrations had been cancelled and the statutory forms were not produced even after a long delay. On those facts, the full-deposit direction was neither arbitrary nor legally infirm, and no substantial question of law arose. en-us Wed, 27 Jul 2022 00:00:00 +0530 Fri, 28 Oct 2022 09:14:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429396 The Gujarat High Court upheld the Tribunal's direction requiring full pre-deposit of the tax demand, holding that the extent of pre-deposit lies within the Tribunal's discretion and must be assessed on the facts and prima facie merits of the record. The demand had arisen from denial of concessional treatment under the Central Sales Tax regime because the purchasing dealers' registrations had been cancelled and the statutory forms were not produced even after a long delay. On those facts, the full-deposit direction was neither arbitrary nor legally infirm, and no substantial question of law arose. Case-Laws VAT and Sales Tax Wed, 27 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429396