https://www.taxtmi.com/caselaws?id=760576 Gujarat HC noted that a second appeal could not be dismissed for non-payment of pre-deposit where no such condition had been imposed for the relevant assessment years. It further held that, when fixing pre-deposit under Section 73(4) of the Value Added Tax Act, 2003, the appellate authority must exercise discretion judicially by considering the appellant's prima facie case and cannot mechanically insist on deposit without addressing that aspect. The impugned dismissal was set aside and the matter remitted for reconsideration of the pre-deposit requirement and quantum, if any, on a proper prima facie assessment. 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 noted that a second appeal could not be dismissed for non-payment of pre-deposit where no such condition had been imposed for the relevant assessment years. It further held that, when fixing pre-deposit under Section 73(4) of the Value Added Tax Act, 2003, the appellate authority must exercise discretion judicially by considering the appellant's prima facie case and cannot mechanically insist on deposit without addressing that aspect. The impugned dismissal was set aside and the matter remitted for reconsideration of the pre-deposit requirement and quantum, if any, on a proper prima facie assessment. Case-Laws VAT / Sales Tax Fri, 11 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760576