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2019 (9) TMI 1550 - HC - VAT and Sales TaxMaintainability of appeal - requirement to comply with the pre-deposit - petitioner's request to receive H forms was rejected - rejection on the ground that the H forms cannot be received after the assessment order is once passed - HELD THAT:- No tax is quantified under the endorsement. If only an appeal is filed against the assessment order, the petitioner is required to make a pre-deposit of part of the disputed tax. Since no tax is quantified under the endorsement, the insistence of the second respondent to pay 12.5 per cent. of the disputed tax as a condition precedent for entertaining the appeal against endorsement is untenable - this view of the petitioner merits consideration. The second respondent is directed to entertain the appeal of the petitioner against the endorsement of the first respondent without insisting upon payment of 12.5 per cent. of the disputed tax - Petition allowed.
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