TaxTMI Login
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →Just a moment...
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether the appellants were entitled to unconditional waiver of pre-deposit and whether the appeals should be remanded to the Commissioner (Appeals) for a fresh speaking order on merits and limitation.
Analysis: The stay order directing pre-deposit of 50% of tax and penalty was found to have been passed in a routine manner without dealing with the appellants' submissions or recording findings on the merits of the stay request. The governing principles for stay and waiver applications require consideration of prima facie case, balance of convenience, irreparable loss, and undue hardship, together with protection of revenue interests. On the facts, the appellants were held to have established a strong prima facie case, the balance of convenience lay in their favour, and insistence on pre-deposit was likely to cause irreparable loss.
Conclusion: Unconditional waiver of pre-deposit was granted, and the appeals were remanded to the Commissioner (Appeals) to decide the matter afresh by a speaking order on merits and limitation without insisting on pre-deposit.
Ratio Decidendi: A pre-deposit order cannot be sustained if it is made without meaningful consideration of the stay application on the settled parameters of prima facie case, balance of convenience, irreparable loss, and undue hardship.
TaxTMI 
TaxTMI 
