Pre-deposit restricted to 15% of tax demand instead of 15% of total amount fixed by AO

Vinod Kumar Dugar Vs State of Gujarat (Gujarat High Court) Gujarat High Court directed direct pre-deposit amount to be quantified @ 15% of the tax demand raised by the respondent rather than 15% of the total amount fixed by the Assessing Officer. Facts- Post search operations, notice had been issued in Form 303 for making assessment u/s. 35 of the VAT Act and a show cause notice dated 10.07.2012 was issued wherein it was alleged that the petitioner was engaged in billing activities only. It appears that another show cause notice dated 20.09.2012 was issued that has been responded too by the pe...