Dealers Must Pre-Deposit Tax or Penalty Before GVAT Appeal; Exemption Requires Tribunal Approval.

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Full Text of the Document

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....Waiver of pre-deposit - GVAT - no dealer can demand as a matter of right that his appeal should be heard without payment of tax or penalty and it is for such dealer to satisfy the Tribunal that a case has been made out for total exemption from payment of tax with penalty. - HC....