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HC upheld the Tribunal's discretionary power in reducing pre-deposit penalty to 20% under Section 19(1)'s second proviso. The court affirmed that when legislative discretion is granted to an authority, its exercise depends solely on the authority's satisfaction and opinion. The Tribunal's decision was deemed procedurally correct, balancing potential undue hardship against penalty realization. The HC concluded that appellate forums cannot scrutinize the merits of the Tribunal's discretionary decision, thus declining to intervene in the original order.
HC upheld the Tribunal's discretionary power in reducing pre-deposit penalty to 20% under Section 19(1)'s second proviso. The court affirmed that when legislative discretion is granted to an authority, its exercise depends solely on the authority's satisfaction and opinion. The Tribunal's decision was deemed procedurally correct, balancing potential undue hardship against penalty realization. The HC concluded that appellate forums cannot scrutinize the merits of the Tribunal's discretionary decision, thus declining to intervene in the original order.
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