https://www.taxtmi.com/caselaws?id=433621 The Gujarat HC modified an onerous pre-deposit condition in writ jurisdiction, holding that parity with later-year proceedings justified reducing the requirement from 20% of the total demand to 15% of the tax demand. The Court noted that in subsequent assessment years the appellate authority had already accepted a 15% pre-deposit of tax, and that approach had not been challenged. Without entering into the merits of the assessment disputes, the Court aligned the earlier-year cases with the later-year orders and set aside the Tribunal's direction to the extent it required the higher deposit. en-us Mon, 30 Jan 2023 00:00:00 +0530 Wed, 14 Jun 2023 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433621 The Gujarat HC modified an onerous pre-deposit condition in writ jurisdiction, holding that parity with later-year proceedings justified reducing the requirement from 20% of the total demand to 15% of the tax demand. The Court noted that in subsequent assessment years the appellate authority had already accepted a 15% pre-deposit of tax, and that approach had not been challenged. Without entering into the merits of the assessment disputes, the Court aligned the earlier-year cases with the later-year orders and set aside the Tribunal's direction to the extent it required the higher deposit. Case-Laws VAT and Sales Tax Mon, 30 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433621