https://www.taxtmi.com/caselaws?id=84000 Waiver of pre-deposit of penalty was allowed where the petitioner filed a sworn affidavit showing no business income, no taxable returns, no immovable property and no bank balance, and the Department produced no material to rebut those assertions. The Tribunal held that, on these facts, insisting on pre-deposit would cause undue hardship and would make the appeal right illusory. A cited precedent was found distinguishable, and relief was granted. en-us Wed, 25 Jan 1995 00:00:00 +0530 Tue, 19 Jul 2011 12:03:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84000 Waiver of pre-deposit of penalty was allowed where the petitioner filed a sworn affidavit showing no business income, no taxable returns, no immovable property and no bank balance, and the Department produced no material to rebut those assertions. The Tribunal held that, on these facts, insisting on pre-deposit would cause undue hardship and would make the appeal right illusory. A cited precedent was found distinguishable, and relief was granted. Case-Laws Customs Wed, 25 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84000