https://www.taxtmi.com/caselaws?id=434088 A pre-deposit condition under the Gujarat Value Added Tax Act, 2003 must be reasonable and proportionate to the facts. Where the assessee had already complied with an earlier deposit, the property stood attached, and the revenue was otherwise secured, insisting on an additional pre-deposit of Rs. 7.12 crore at the second appeal stage was excessive and unnecessary. The impugned direction was therefore set aside, and the second appeal was to proceed on merits with the earlier deposit retained for adjustment against the eventual tax liability. en-us Wed, 01 Feb 2023 00:00:00 +0530 Fri, 21 Jun 2024 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434088 A pre-deposit condition under the Gujarat Value Added Tax Act, 2003 must be reasonable and proportionate to the facts. Where the assessee had already complied with an earlier deposit, the property stood attached, and the revenue was otherwise secured, insisting on an additional pre-deposit of Rs. 7.12 crore at the second appeal stage was excessive and unnecessary. The impugned direction was therefore set aside, and the second appeal was to proceed on merits with the earlier deposit retained for adjustment against the eventual tax liability. Case-Laws VAT and Sales Tax Wed, 01 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434088