https://www.taxtmi.com/caselaws?id=429512 The extent of pre-deposit is a matter of judicial discretion to be exercised on the facts and prima facie merits of each case, and interference is unwarranted unless a substantial question of law arises. Here, the Tribunal considered the continued non-production of statutory forms and the prima facie position that concessional tax benefit under the Central Sales Tax framework had been claimed despite dealings with cancelled registrations, and directed full pre-deposit. The High Court declined to substitute its view for that discretion, upheld the 100% pre-deposit direction, and found no substantial question of law in the appeal. en-us Wed, 27 Jul 2022 00:00:00 +0530 Mon, 31 Oct 2022 08:13:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429512 The extent of pre-deposit is a matter of judicial discretion to be exercised on the facts and prima facie merits of each case, and interference is unwarranted unless a substantial question of law arises. Here, the Tribunal considered the continued non-production of statutory forms and the prima facie position that concessional tax benefit under the Central Sales Tax framework had been claimed despite dealings with cancelled registrations, and directed full pre-deposit. The High Court declined to substitute its view for that discretion, upheld the 100% pre-deposit direction, and found no substantial question of law in the appeal. Case-Laws VAT and Sales Tax Wed, 27 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429512