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 in filing the first appeal and failure to deposit the required 20% of the demanded tax, as mandated by Section 77(4) of the OVAT Act. The CT & GST Organizat...