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    <title>2023 (9) TMI 447 - GUJARAT HIGH COURT</title>
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    <description>Pre-deposit for admission of a second appeal under the Gujarat Value Added Tax Act was modified after the appellant undertook to deposit a reduced sum and furnish immovable property security. The Court treated these conditions as sufficient to give the appellant a fair opportunity before the first appellate authority and directed remand of the matter for disposal of the appeal on compliance with the stated terms. The additional direction that no further action be taken pending disposal was treated as an ancillary protective measure supporting the remand.</description>
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      <description>Pre-deposit for admission of a second appeal under the Gujarat Value Added Tax Act was modified after the appellant undertook to deposit a reduced sum and furnish immovable property security. The Court treated these conditions as sufficient to give the appellant a fair opportunity before the first appellate authority and directed remand of the matter for disposal of the appeal on compliance with the stated terms. The additional direction that no further action be taken pending disposal was treated as an ancillary protective measure supporting the remand.</description>
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