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GST Review September-2022

VAT Digest

Dinesh Tambde
1. Matter admitted for hearing without 10% Pre-deposit. Ad-interim stay granted without additional 10% on the basis of the fact that condition of pre-deposit is compiled by way of payments made in previous rounds of litigations. The factual position was that the Appellant had deposited 10% of the dues as part payment at the relevant time and stages of first and second round of litigation before remand and also thereafter. Therefore, it was contended that, the pre-deposit was not necessary. It was submission of the appellant that the part payment was not required to be paid as the appellant had paid the amounts in the .......