https://www.taxtmi.com/caselaws?id=752933 The pre-deposit requirement under the third proviso to Section 31(1) of the Andhra Pradesh Value Added Tax Act, 2005 applies only where the impugned order quantifies tax, penalty, interest or other dues. An appeal against an endorsement that merely rejects a claim, without determining any assessed liability, cannot be made subject to a 12.5% deposit for admission. On that basis, the appellate rejection was set aside and the authority was directed to consider the appeal on admission without insisting on pre-deposit. en-us Thu, 02 May 2024 00:00:00 +0530 Tue, 21 May 2024 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752933 The pre-deposit requirement under the third proviso to Section 31(1) of the Andhra Pradesh Value Added Tax Act, 2005 applies only where the impugned order quantifies tax, penalty, interest or other dues. An appeal against an endorsement that merely rejects a claim, without determining any assessed liability, cannot be made subject to a 12.5% deposit for admission. On that basis, the appellate rejection was set aside and the authority was directed to consider the appeal on admission without insisting on pre-deposit. Case-Laws VAT and Sales Tax Thu, 02 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752933