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of <h1>Supreme Court Allows Appeals, Clarifies Flexibility in Pre-Deposit Timing Under APGST and VAT Acts.</h1> The Supreme Court addressed the issue of mandatory pre-deposit requirements for appeals under the APGST Act, 1957, AP VAT Act, 2005, and Telangana State VAT Act, 2005. The appellant's appeal was initially rejected due to non-compliance with pre-deposit conditions. The appellant argued that compliance before the first consideration of the appeal should suffice. The State contended that failure to deposit within the specified period constituted a defect. The Court clarified that the pre-deposit condition is independent and can be fulfilled before the appeal is considered for admission. Consequently, the appeals were allowed, emphasizing the flexibility in pre-deposit timing.
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