Mandatory pre-deposit waiver granted where financial hardship and prior coordinate bench protection supported a prima facie case.

A writ petition challenging the mandatory pre-deposit requirement was allowed on the basis of continuing extreme financial hardship and a prior coordinate bench order granting similar interim protection. The Court treated the unchallenged coordinate bench view as giving rise to a prima facie case, and held that no useful purpose would be served by keeping the matter pending or seeking a counter-affidavit at that stage. Relief was granted in writ jurisdiction, the appeal was directed to be entertained on merits, and the statutory pre-deposit of 7.5% of the disputed demand was waived.

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Issues: Whether the petitioner was entitled to waiver of the mandatory pre-deposit for its appeal and to a direction that the appeal be heard on merits.

Analysis: The petitioner relied on continuing extreme financial hardship and on an earlier coordinate bench order granting interim protection in similar circumstances. The Court noted that the cited coordinate bench view had not been shown to have been overruled, set aside, or stayed. In that situation, a prima facie case was found to exist. The Court also held that no useful purpose would be served by keeping the writ petition pending or calling for a counter affidavit at that stage. Considering the writ jurisdiction and the pre-deposit requirement, the Court granted relief.

Conclusion: The petitioner's appeal was directed to be entertained on merits, and the requirement to pre-deposit 7.5% of the disputed demand was waived.

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