https://www.taxtmi.com/caselaws?id=786031 Section 33(5) of the Haryana Value Added Tax Act, 2003 makes payment of admitted tax and interest, together with a bank guarantee or adequate security, a condition precedent for entertaining a VAT appeal. The High Court treated this pre-deposit and security requirement as a valid statutory mandate and noted that the appellate authority has no discretion to waive it merely on a plea of financial hardship. On the facts presented, the material relating to turnover and tax payments did not establish an inability to furnish security, and the authorities cited by the petitioner were regarded as fact-specific. Writ relief to bypass compliance was therefore refused. en-us Wed, 28 Jan 2026 00:00:00 +0530 Thu, 05 Feb 2026 09:16:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786031 Section 33(5) of the Haryana Value Added Tax Act, 2003 makes payment of admitted tax and interest, together with a bank guarantee or adequate security, a condition precedent for entertaining a VAT appeal. The High Court treated this pre-deposit and security requirement as a valid statutory mandate and noted that the appellate authority has no discretion to waive it merely on a plea of financial hardship. On the facts presented, the material relating to turnover and tax payments did not establish an inability to furnish security, and the authorities cited by the petitioner were regarded as fact-specific. Writ relief to bypass compliance was therefore refused. Case-Laws VAT / Sales Tax Wed, 28 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786031