Pre-deposit waiver in tax appeal: complete waiver refused, but interest waived and deposit limited to 60% pending appeal

No prima facie case for complete waiver of pre-deposit was made out in the stay application, so total waiver was declined. Partial interim relief was nevertheless granted by waiving the interest component until disposal of the appeal and limiting the pre-deposit to 60% of the demanded amount. The order was considered with reference to the connected stay matter and the record before the tribunal, and it balanced interim protection with the appellant's deposit obligation.

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Issues: Whether the appellants were entitled to total waiver of the pre-deposit demanded under the impugned order.

Analysis: The application was considered in the light of the earlier order passed in the connected stay matter and the record of the case. It was found that no prima facie case for complete waiver had been made out. At the same time, the order granted partial relief by waiving the interest component till disposal of the appeal and restricting the pre-deposit to 60% of the amount demanded.

Conclusion: Total waiver was declined, and partial stay relief was granted by directing deposit of 60% of the demand while waiving interest till disposal of the appeal.

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