https://www.taxtmi.com/caselaws?id=434087 Section 73(4) of the Gujarat Value Added Tax Act, 2003 allows the appellate authority to require tax payment, a lesser sum, or security, but any pre-deposit must be fixed on a reasonable assessment of the facts and the revenue interest. Where the assessee had already complied with the first appellate pre-deposit and attached property valued well above the demand secured the revenue, insisting on a further Rs. 3 crore deposit at the second appellate stage was excessive and unnecessary. The direction was therefore held unsustainable and set aside, and no further pre-deposit was required. en-us Wed, 01 Feb 2023 00:00:00 +0530 Fri, 17 Feb 2023 09:09:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434087 Section 73(4) of the Gujarat Value Added Tax Act, 2003 allows the appellate authority to require tax payment, a lesser sum, or security, but any pre-deposit must be fixed on a reasonable assessment of the facts and the revenue interest. Where the assessee had already complied with the first appellate pre-deposit and attached property valued well above the demand secured the revenue, insisting on a further Rs. 3 crore deposit at the second appellate stage was excessive and unnecessary. The direction was therefore held unsustainable and set aside, and no further pre-deposit was required. Case-Laws VAT and Sales Tax Wed, 01 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434087