https://www.taxtmi.com/caselaws?id=156912 Discretion to waive or relax a statutory pre-deposit must be exercised judicially, bona fide and on relevant material, including the assessee's ability to pay and other germane factors. The HC held that the appellate authority and Tribunal misdirected themselves by relying on irrelevant considerations, such as the perceived merits of the assessment and the assessee's later business activity, while failing to examine serious claims of business closure and inability to deposit. An order based on irrelevant factors is vitiated, and the refusal to grant waiver or relaxation was therefore unsustainable and liable to be quashed. en-us Wed, 06 Mar 1991 00:00:00 +0530 Thu, 26 Sep 2013 12:43:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156912 Discretion to waive or relax a statutory pre-deposit must be exercised judicially, bona fide and on relevant material, including the assessee's ability to pay and other germane factors. The HC held that the appellate authority and Tribunal misdirected themselves by relying on irrelevant considerations, such as the perceived merits of the assessment and the assessee's later business activity, while failing to examine serious claims of business closure and inability to deposit. An order based on irrelevant factors is vitiated, and the refusal to grant waiver or relaxation was therefore unsustainable and liable to be quashed. Case-Laws VAT and Sales Tax Wed, 06 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156912