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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Gujarat HC reduces pre-deposit for penalty challenge, sets appeal for hearing on merits.</h1> The Gujarat HC modified the pre-deposit requirement for a petitioner challenging a penalty order, reducing it to Rs. 5 lakhs from Rs. 10 crores based on ... Pre-deposit - 1% of penalty - petitioner pointed out that in another proceedings arising out of the same chain of transactions, where, Tribunal had required the petitioner to deposit ₹ 1 lac by way of pre-deposit looking to his status as an employee - Held that: - looking to his position as an employee, we modify the pre-deposit requirement to ₹ 5 lacs which shall be done latest by 30-6-2016 upon which the remaining demand shall remain stayed - petition allowed in part. The Gujarat High Court modified the pre-deposit requirement for a petitioner challenging a penalty order, reducing it to Rs. 5 lakhs from Rs. 10 crores based on the petitioner's status as an employee. The Tribunal's previous order was set aside, and the petitioner's appeal will be heard on merits.

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