https://www.taxtmi.com/caselaws?id=312306 A writ court may, in an appropriate case, modulate a statutory pre-deposit condition for a VAT appeal instead of insisting on full compliance, where the facts justify partial relief and the appeal scheme remains intact. On the facts, the petitioner's explanation for delayed returns and the dispute over input tax credit supported intervention, but not a complete waiver. The Tribunal's refusal to waive the pre-deposit was therefore modified by directing deposit of 50% of the pre-deposit amount, equivalent to 15% of the demand, within six weeks, with the appeal to proceed subject to compliance. en-us Thu, 02 Mar 2023 00:00:00 +0530 Sun, 11 Feb 2024 14:29:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312306 A writ court may, in an appropriate case, modulate a statutory pre-deposit condition for a VAT appeal instead of insisting on full compliance, where the facts justify partial relief and the appeal scheme remains intact. On the facts, the petitioner's explanation for delayed returns and the dispute over input tax credit supported intervention, but not a complete waiver. The Tribunal's refusal to waive the pre-deposit was therefore modified by directing deposit of 50% of the pre-deposit amount, equivalent to 15% of the demand, within six weeks, with the appeal to proceed subject to compliance. Case-Laws VAT and Sales Tax Thu, 02 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312306