Pre-deposit conditions must remain reasonable; excessive deposit demands cannot frustrate statutory appellate rights.

A Tribunal-imposed pre-deposit for VAT and CST appeals was found excessive because it covered almost the entire outstanding demand and would frustrate the statutory right of appeal. The Court held that a pre-deposit condition must preserve a meaningful opportunity to pursue appellate review, and interfered where the appellant showed readiness to make a lesser deposit to demonstrate bona fides. The appellate order was modified to require a reduced deposit, allowing the appeals to proceed and be considered on merits after compliance.

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Issues: Whether the pre-deposit condition fixed by the Tribunal for the VAT and CST appeals was excessive and liable to be reduced.

Analysis: The appeal arose from an order requiring a substantial pre-deposit against a remaining CST demand. The Court noted that the amount directed to be deposited was almost the entire outstanding demand, which would defeat the purpose of a pre-deposit condition and effectively impede adjudication on merits. Since the appellant expressed readiness to make a lesser deposit to demonstrate bona fides and secure hearing of the appeals, the Court found that the interests of justice warranted interference with the Tribunal's order.

Conclusion: The pre-deposit was reduced to the amount fixed by the Court, and the appellant was directed to make that deposit to enable the appellate proceedings to continue.

Final Conclusion: The appellate order was modified to permit the appeals to be heard on a reduced pre-deposit, and the matter was sent back for consideration on merits after compliance.

Ratio Decidendi: A pre-deposit condition must not be so onerous as to frustrate the right of appeal, and where the appellant shows bona fides, the Court may interfere to ensure a reasonable opportunity to pursue the statutory remedy.

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