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    <title>2024 (5) TMI 986 - ANDHRA PRADESH HIGH COURT</title>
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    <description>The AP HC set aside the rejection of an appeal admission that was denied for non-compliance with the 12.5% deposit requirement under Section 31 of the AP VAT Act. The court held that where no tax, penalty, interest or other amount is admitted to be due by the appellant, the third proviso requiring 12.5% deposit does not apply. The court directed the appellate authority to consider the appeal admission without insisting on the deposit requirement, following precedent from a similar case. The writ petition was allowed.</description>
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    <pubDate>Thu, 02 May 2024 00:00:00 +0530</pubDate>
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      <title>2024 (5) TMI 986 - ANDHRA PRADESH HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=752933</link>
      <description>The AP HC set aside the rejection of an appeal admission that was denied for non-compliance with the 12.5% deposit requirement under Section 31 of the AP VAT Act. The court held that where no tax, penalty, interest or other amount is admitted to be due by the appellant, the third proviso requiring 12.5% deposit does not apply. The court directed the appellate authority to consider the appeal admission without insisting on the deposit requirement, following precedent from a similar case. The writ petition was allowed.</description>
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      <law>VAT and Sales Tax</law>
      <pubDate>Thu, 02 May 2024 00:00:00 +0530</pubDate>
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