Appellate Authority shall consider request for waiver of pre-deposit under AGST Act, 1993: Gauhati HC

Putul Gogoi Vs State Of Assam (Gauhati High Court)

In a recent legal development, the Gauhati High Court has issued a directive to the Appellate Authority to review and decide on the waiver request for the 25% pre-deposit required under Section 33(6) of the Assam General Sales Tax Act, 1993 (AGST Act). This decision stems from the revision petition filed by Putul Gogoi against the State of Assam, challenging the order of the Assam Board of Revenue that mandated the deposit.

The case revolves around the petitioner, Putul Gogoi, who was engaged in the business of trading hardw

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