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2014 (8) TMI 93 - HC - VAT and Sales TaxWaiver of pre deposit - Whether in an appeal filed by the assessee questioning the decision of the Appellate Authority to demand a portion of tax by way of pre-deposit, the Value Added Tax Tribunal can go into the merits of the order of assessment without deciding the question of pre-deposit - Held that:- If either side approaches the Tribunal, being aggrieved by the order of either grant or rejection of requirement of predeposit, it is open for the Tribunal to take into consideration the law on the subject and decide the validity of the order of directing or not directing the amount of predeposit. However, that would not ipso facto entitle the Tribunal to give a complete gobye to the well laid down procedures of law as also such requirement of predeposit and decide the matter on merit. - Following decision of Commissioner of C.Ex., Chandigarh v. Smithkline Beecham Co. Health C. Limited [2003 (9) TMI 82 - SUPREME COURT OF INDIA] - Matter remanded back - Decided in favour of assessee.
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