https://www.taxtmi.com/caselaws?id=763437 A statutory pre-deposit of 15% of the disputed tax was required for filing the appeal under the West Bengal VAT Act and Rules, and a challenge based on unsigned assessment documents could not by itself bypass that requirement. The Court nevertheless treated the assessment as high-pitched and ex parte, noted the long non-recovery of the assessment order, and granted one further opportunity to pursue the appeal. The impugned orders were set aside, and the appeal was directed to be restored on payment of the pre-deposit within the stipulated time; failure to comply would forfeit the benefit of the order. en-us Tue, 17 Dec 2024 00:00:00 +0530 Fri, 20 Dec 2024 08:46:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763437 A statutory pre-deposit of 15% of the disputed tax was required for filing the appeal under the West Bengal VAT Act and Rules, and a challenge based on unsigned assessment documents could not by itself bypass that requirement. The Court nevertheless treated the assessment as high-pitched and ex parte, noted the long non-recovery of the assessment order, and granted one further opportunity to pursue the appeal. The impugned orders were set aside, and the appeal was directed to be restored on payment of the pre-deposit within the stipulated time; failure to comply would forfeit the benefit of the order. Case-Laws VAT / Sales Tax Tue, 17 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763437