Ex-parte order in VAT case set aside; petitioner must deposit 12.5% of assessed tax to proceed with appeal.

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....Non-compliance of pre-deposit - ex-parte order - the material filed by the petitioner was not taken into consideration - the impugned assessment order was an appealable one and petitioner would have been statutorily bound to deposit part of the demanded tax amount as a condition precedent to maintain the appeal - order set aside and remanded with direction to deposit 12.5% of the assessed tax....