Mandatory Deposit of 20% of Tax liability is must for filing VAT appeal before Tribunal

Shivshankar Solvent Extraction Private Limited Vs Commissioner, Commercial Tax Civil Lines (Chhattisgarh High Court) The issue under consideration is whether High Court can give relaxation from mandatory deposit of tax u/s Section 48(4)(ii) before filing appeal in front of Tribunal? Appellant is registered under VAT. Suo-Moto proceedings were initiated by Commissioner. In the proceeding F-form issued by the dealers mentioned in schedule were unregistered, which is liable to be rejected, accordingly order is passed with tax liability. The order was put to challenge before Tribunal but dismissed...