Appeal dismissed; Rs 10 crore pre-deposit under Section 35F upheld after three-test prima facie waiver analysis SC dismissed the special leave petition and upheld the High Court's order refusing interference. The High Court had considered the three tests for prima ...
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Appeal dismissed; Rs 10 crore pre-deposit under Section 35F upheld after three-test prima facie waiver analysis
SC dismissed the special leave petition and upheld the High Court's order refusing interference. The High Court had considered the three tests for prima facie case to grant waiver of the Rs.10 crore pre-deposit under Section 35F for appealing to the CESTAT and examined the facts recorded in the original order. The SC found no reason to interfere with that conclusion, leaving the requirement of the pre-deposit and the High Court's reasoning intact.
"Delay condoned." Having heard counsel and reviewed the record, the Court found "no reason to interfere with the impugned order passed by the High Court." The Special Leave Petition is therefore "dismissed." All pending application(s), if any, stand disposed of. The disposition reflects a discretionary refusal to grant special leave to appeal, with the court upholding the High Court's order and leaving no outstanding interlocutory matters.
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