https://www.taxtmi.com/caselaws?id=434734 In a VAT appeal, the appellate authority must exercise pre-deposit discretion judicially by considering the appellant's prima facie case and whether an effective hearing was denied during the COVID-19 lockdown; here, the Tribunal failed to address those factors adequately. The direction insisting on pre-deposit was therefore set aside, the matter was remanded for fresh consideration on merits, and the appellant's available input tax credit was treated as continuing to operate as pre-deposit. en-us Thu, 12 Jan 2023 00:00:00 +0530 Fri, 03 Mar 2023 08:36:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434734 In a VAT appeal, the appellate authority must exercise pre-deposit discretion judicially by considering the appellant's prima facie case and whether an effective hearing was denied during the COVID-19 lockdown; here, the Tribunal failed to address those factors adequately. The direction insisting on pre-deposit was therefore set aside, the matter was remanded for fresh consideration on merits, and the appellant's available input tax credit was treated as continuing to operate as pre-deposit. Case-Laws VAT and Sales Tax Thu, 12 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434734