https://www.taxtmi.com/caselaws?id=760576 Gujarat HC quashed Tribunal's order declining waiver of pre-deposit without considering appellant's prima facie case. Tribunal failed to assign reasons for refusal despite strong case supported by SC precedent in Southern Motors, irrelevant application of VAT Act Section 61, and permissible tax adjustment under Section 8. Court found violation of natural justice principles as Tribunal ignored prima facie merits while determining pre-deposit amount. Matter remanded to Tribunal for fresh consideration of appellant's case regarding pre-deposit quantum. en-us Fri, 11 Oct 2024 00:00:00 +0530 Wed, 23 Oct 2024 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760576 Gujarat HC quashed Tribunal's order declining waiver of pre-deposit without considering appellant's prima facie case. Tribunal failed to assign reasons for refusal despite strong case supported by SC precedent in Southern Motors, irrelevant application of VAT Act Section 61, and permissible tax adjustment under Section 8. Court found violation of natural justice principles as Tribunal ignored prima facie merits while determining pre-deposit amount. Matter remanded to Tribunal for fresh consideration of appellant's case regarding pre-deposit quantum. Case-Laws VAT / Sales Tax Fri, 11 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760576