Pre-deposit waiver and stay of coercive recovery granted pending appeal under discretionary appellate relief

The Tribunal considered whether the appellant should be required to make a pre-deposit before the appeal could proceed and whether recovery action should be restrained in the meantime. It found that, in the circumstances, discretion under the pre-deposit provision could be exercised in the appellant's favour. The appellant was therefore protected from immediate coercive recovery pending further orders, and the pre-deposit condition was waived.

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Issues: Whether the appellant was entitled to waiver of the pre-deposit requirement and interim protection against coercive recovery pending the appeal.

Analysis: The impugned appellate relief was challenged as having gone beyond the scope of the Revenue's appeal. In view of the circumstances, the Tribunal exercised its discretion under the pre-deposit provision and protected the appellant from immediate recovery action pending further orders.

Conclusion: The pre-deposit condition was waived and coercive recovery was stayed.

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