Supreme Court Allows Appeals in VAT/GST Pre-deposit Dispute — Holds That Proof of Payment Can Be Produced Before First Hearing. The Court ruled that the requirement to deposit 12.5% of the disputed tax under the second proviso of Section 19 of the APGST Act, 1957 does not mandate payment within the limitation period for filing the appeal, but only before the appeal is first taken up for consideration.
10 Jul 2019The Supreme Court considered a batch of civil appeals arising from orders of the Appellate Authority under the APGST Act, 1957, AP VAT Act, 2005, and ...
