Tuesday 14 April 2015

Pre-deposit is mandatory to file appeal; no discretion vested in Tribunal to waive off pre-deposit r

CST & VAT : Karnataka VAT - Where assessee filed appeal before Tribunal and thereafter it filed writ seeking a direction to Tribunal to admit its appeal without insisting on pre deposit of 30 per cent of disputed amount, in view of sub-section (4) of section 63, appeal would not be entertained by Tribunal until said deposit was made


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