Requirement of pre-deposit - consideration of merit of the ...

VAT and Sales Tax

October 9, 2020

Requirement of pre-deposit - consideration of merit of the matter while making interim order - It can be concluded that the prima facie merits of the case are an important factor to be taken into account at the stage of deciding a stay application. The first proviso of Section 76(4) of the Act gives the discretion to the Appellate Tribunal to dispense with the requirement of a pre-deposit. The provision is widely worded and does not put any fetter or constraint on the Tribunal. The prima facie view of the merits of the matter is one of the cornerstones of any application seeking dispensation of the pre-deposit. - HC

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Requirement of pre-deposit - consideration of merit of the ...

VAT and Sales Tax

October 9, 2020

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