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2022 (10) TMI 954 - HC - VAT and Sales TaxMaintainability of appeal - requirement of pre-deposit - whether the tribunal was justified in law requiring the full amount of tax to be deposited towards pre-deposit? - Section 78 of the Gujarat Value Added Tax Act, 2003 - HELD THAT:- The orders regarding pre-deposit and the extent to which the tribunal may require the assessee to make such pre-deposit, are the issues in the realm of discretion of the tribunal to be exercised subject to considerations based on the facts of each case and the prima facie view of the merits emerging from the record. The observations of the tribunal satisfies the said requirements to exercise the discretion whereby it thought it fit to direct pre-deposit to the extent of 100%. This court would not substitute its own reasons and for that matter the discretion validly exercised as above by the tribunal - the present Appeal does not raises question of law much less substantial question of law. Appeal dismissed.
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