Appellate Authority Can Waive Pre-Deposit Proof Requirement for Tax Appeals Under GVAT Act Section 73(4) with Written Reasons.

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....Waiver of tax imposed for entertaining the appeal - non-production of proof of payment of pre-deposit - as per the provision of Section 73(4) of the GVAT Act no appeal against an order of assessment shall ordinarily be entertained by an appellate authority, unless such appeal is accompanied by satisfactory proof of payment of the tax but appellate authority may, if it thinks fit, for reasons to be recorded in writing can entertain an appeal - HC....