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
.......