https://www.taxtmi.com/caselaws?id=457983 The Gujarat HC held that Section 75 of the Gujarat VAT Act does not authorise a pre-deposit condition for entertaining revision applications. The statutory pre-deposit requirement is confined to appeals under Section 73(4), and it cannot be imported into revision proceedings by analogy. Reading Sections 73, 74 and 75 together, the Court found a clear legislative distinction between appeal and revision, so the Tribunal's insistence on pre-deposit lacked authority of law. The orders rejecting the revisions for non-compliance were quashed and the revision applications restored for decision in accordance with law. en-us Wed, 06 Dec 2023 00:00:00 +0530 Tue, 01 Oct 2024 20:17:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457983 The Gujarat HC held that Section 75 of the Gujarat VAT Act does not authorise a pre-deposit condition for entertaining revision applications. The statutory pre-deposit requirement is confined to appeals under Section 73(4), and it cannot be imported into revision proceedings by analogy. Reading Sections 73, 74 and 75 together, the Court found a clear legislative distinction between appeal and revision, so the Tribunal's insistence on pre-deposit lacked authority of law. The orders rejecting the revisions for non-compliance were quashed and the revision applications restored for decision in accordance with law. Case-Laws VAT / Sales Tax Wed, 06 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457983