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2015 (9) TMI 629 - HC - VAT and Sales TaxWaiver of pre-deposit amount – Petitioner sought direction to Tribunal to admit its appeal without insisting on pre-deposit of 30% of disputed amount as stipulated under Section 63(4) of Karnataka Value Added Tax Act, 2003 – Held that:- Section 63(4) insists on pre-deposit of 30% of tax or other amount disputed and also fee equal to 2% of amount of assessment objected to – There is no discretion vested with Appellate Authority to either reduce amount of deposit or waive deposit or make payment in any other form such as by bank guarantee – Thus, relief claimed by petitioner cannot be granted – Petitioner directed to make deposit in terms of Section 63(4) –Decided against Petitioner.
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