https://www.taxtmi.com/caselaws?id=451062 Pari materia treatment of connected GST/VAT appeals may justify setting aside a pre-deposit direction where the assessment and appellate orders are materially similar. The Gujarat High Court noted that, as in a connected matter involving a sister concern, the Tribunal's requirement of substantial pre-deposit before hearing the first appeals on merits should be reconsidered on the same footing. The impugned order was set aside and the first appellate authority was directed to decide the pre-deposit requirement afresh in accordance with law, followed by hearing on merits. Costs were directed to be deposited in each case. en-us Wed, 28 Feb 2024 00:00:00 +0530 Tue, 19 Mar 2024 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451062 Pari materia treatment of connected GST/VAT appeals may justify setting aside a pre-deposit direction where the assessment and appellate orders are materially similar. The Gujarat High Court noted that, as in a connected matter involving a sister concern, the Tribunal's requirement of substantial pre-deposit before hearing the first appeals on merits should be reconsidered on the same footing. The impugned order was set aside and the first appellate authority was directed to decide the pre-deposit requirement afresh in accordance with law, followed by hearing on merits. Costs were directed to be deposited in each case. Case-Laws VAT and Sales Tax Wed, 28 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451062