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2023 (3) TMI 1458 - KARNATAKA HIGH COURTRejection of petitioner’s application for waiver of pre-deposit under Section 63(4) of the KVAT Act - validity of the provisions of Section 63(4) of the KVAT Act - HELD THAT:- On careful consideration of these circumstances, and this Court’s opinion on modulating the requirement of pre-deposit under Section 63(4) of the KVAT Act in the light of the earlier decision of this Court, this Court is of the considered view that the petitioner, which cannot be granted complete waiver, must deposit 50% (15% of the amount in demand) of the requirement of pre- deposit under Section 63(4) of the KVAT Act with reasonable time. The petitioner is permitted to deposit 50% (that is 15% of the amount in demand) as required under Section 63(4) of the KVAT Act and the petitioner shall be at liberty to make this deposit within six (6) weeks from the date of receipt of a certified copy of this order - Petition allowed in part.
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