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2022 (9) TMI 121 - HC - VAT and Sales TaxMaintainability of second appeals - non-compliance with condition with the pre-deposit - Section 58 of the TNVAT Act - HELD THAT:- Unambiguously, the statutory condition requires deposit of the entirety of the disputed tax as ordered by the first Appellate Authority. The provision was also challenged, as rightly pointed out by learned counsel for the petitioners, in the case of K.M.Corporation [2007 (4) TMI 641 - MADRAS HIGH COURT] and has been upheld. In the case of Tecnimont Pvt. Ltd. [2019 (9) TMI 788 - SUPREME COURT], the Hon'ble Apex Court was concerned with an appeal filed as against the decision of the Punjab and Haryana High Court in the context of Section 62(5) of the Punjab Value Added Tax Act, 2005. That provision stated that no appeal shall be entertained unless such appeal was accompanied by satisfactory proof of payment of 25% of the additional demand created, penalty and interest, if any. Petition dismissed.
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