https://www.taxtmi.com/caselaws?id=445628 Gujarat HC partly allowed appeals challenging tribunal's pre-deposit order under Section 73 GVAT Act. Court found tribunal failed to examine prima facie case while determining pre-deposit amount of Rs. 42,00,000. Following precedent in Kavya Marketing case, court held tribunal must consider appellant's prima facie case before insisting on pre-deposit for appeal entertainment. Court reduced pre-deposit requirement to Rs. 15,00,000 for three years across six appeals, payable within one month. Appellant required to file bond with Assessing Officer regarding outstanding dues. Matters remanded to First Appellate Authority with impugned orders quashed. en-us Thu, 21 Sep 2023 00:00:00 +0530 Sat, 11 Nov 2023 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445628 Gujarat HC partly allowed appeals challenging tribunal's pre-deposit order under Section 73 GVAT Act. Court found tribunal failed to examine prima facie case while determining pre-deposit amount of Rs. 42,00,000. Following precedent in Kavya Marketing case, court held tribunal must consider appellant's prima facie case before insisting on pre-deposit for appeal entertainment. Court reduced pre-deposit requirement to Rs. 15,00,000 for three years across six appeals, payable within one month. Appellant required to file bond with Assessing Officer regarding outstanding dues. Matters remanded to First Appellate Authority with impugned orders quashed. Case-Laws VAT and Sales Tax Thu, 21 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445628