https://www.taxtmi.com/caselaws?id=756886 A pre-deposit condition for entertaining the second appeal was relaxed after the court considered the assessee's audited balance-sheet, which showed negligible cash and no fixed assets. Treating full compliance with the 20% deposit requirement as unjust in the circumstances, the court directed a reduced pre-deposit of Rs. 10 lakh within four weeks. On deposit, it set aside the Tribunal's and first appellate authority's orders and remanded the dispute to the first appellate authority for decision on merits. en-us Wed, 07 Aug 2024 00:00:00 +0530 Mon, 12 Aug 2024 08:23:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756886 A pre-deposit condition for entertaining the second appeal was relaxed after the court considered the assessee's audited balance-sheet, which showed negligible cash and no fixed assets. Treating full compliance with the 20% deposit requirement as unjust in the circumstances, the court directed a reduced pre-deposit of Rs. 10 lakh within four weeks. On deposit, it set aside the Tribunal's and first appellate authority's orders and remanded the dispute to the first appellate authority for decision on merits. Case-Laws VAT and Sales Tax Wed, 07 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756886