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VAT - Highlights / Catch Notes

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Maintainability - requirement with the pre-deposit or security - ...

VAT and Sales Tax

June 29, 2021

Maintainability - requirement with the pre-deposit or security - The Tribunal has considered the relevant aspects namely the financial position of the petitioner and has exercised its discretion to the extent of granting the stay against the recovery of the dues by directing the petitioner to deposit 15% of the tax dues instead of 25% as directed by the first Appellate Authority. - Petition dismissed - HC

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