https://www.taxtmi.com/caselaws?id=449511 Mandatory pre-deposit under Section 63(4) of the Karnataka Value Added Tax Act is ordinarily required, but the High Court may, in rare and exceptional cases under Article 226, waive or reduce it where the facts show genuine inability to pay. The Court relied on prolonged financial distress, no operational revenue, insolvency proceedings, moratorium, and the risk that insisting on deposit would effectively block the appeal. On those facts, it held that full insistence on the statutory pre-deposit would defeat the appellate remedy and granted complete waiver of the 30% condition, allowing the appeal to proceed without that deposit. en-us Tue, 09 Jan 2024 00:00:00 +0530 Tue, 13 Feb 2024 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449511 Mandatory pre-deposit under Section 63(4) of the Karnataka Value Added Tax Act is ordinarily required, but the High Court may, in rare and exceptional cases under Article 226, waive or reduce it where the facts show genuine inability to pay. The Court relied on prolonged financial distress, no operational revenue, insolvency proceedings, moratorium, and the risk that insisting on deposit would effectively block the appeal. On those facts, it held that full insistence on the statutory pre-deposit would defeat the appellate remedy and granted complete waiver of the 30% condition, allowing the appeal to proceed without that deposit. Case-Laws VAT and Sales Tax Tue, 09 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449511