Section 77(4) OVAT: Requirement of pre-deposit is for first & not second appeal

Swastik Agency Vs Commissioner of CT & GST (Orissa High Court)

The Orissa High Court recently addressed a crucial matter in the case of Swastik Agency vs. Commissioner of CT & GST. The petitioner sought to set aside the order of the second appellate authority, challenging the delay and non-deposit of the mandatory amount for the first appeal.

Detailed Analysis

The crux of the dispute revolves around the petitioner’s delay i

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